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New Jersey Statutes, Title: 54, TAXATION

    Chapter 52: Charges under other Titles

      Section: 54:52-12: Failure to maintain books, records

           A person is guilty of a crime of the third degree if he fails to maintain books or records as required by the provisions of any State tax law and the regulations issued thereunder with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof.

L. 1987, c. 76, s. 22.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 54:52-12 (if available):



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