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New Jersey Statutes, Title: 54, TAXATION
Chapter 47: Failure to file report; filing of false or fraudulent report
Section: 54:47-3: Failure to file report; filing of false or fraudulent report
Any person who shall fail to file any report required to be filed pursuant to the provisions of this subtitle, or shall file or cause to be filed, with the commissioner, any false or fraudulent report or statement, or shall aid or abet another in the filing, with the commissioner, of any false or fraudulent report or statement, with the intent to defraud the state or evade the payment of any tax, penalty or interest or any part thereof, which shall be due pursuant to the provisions of this subtitle, shall be guilty of a misdemeanor and punished accordingly.
This section added to the Rutgers Database: 2012-09-26 13:37:56.
Older versions of 54:47-3 (if available):
Court decisions that cite this statute:
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