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New Jersey Statutes, Title: 54, TAXATION
Chapter 52: Charges under other Titles
Section: 54:52-14: Failure to collect, withhold State tax
A person is guilty of a crime of the third degree if he fails to collect or withhold any State tax with the 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. 24.
This section added to the Rutgers Database: 2012-09-26 13:37:57.
Older versions of 54:52-14 (if available):
Court decisions that cite this statute:
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