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New Jersey Statutes, Title: 54, TAXATION
Chapter 52: Charges under other Titles
Section: 54:52-13: Engaging in conduct requiring registration licensure without same
A person is guilty of a crime of the fourth degree if he is not licensed or registered with the Division of Taxation, and engages in conduct which requires him to register with or obtain a license from the Division of Taxation, 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. 23.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:52-13 (if available):
Court decisions that cite this statute:
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