PREVIOUS SECTION | Go back to sections | Go back to the chapter | Go back to the N.J. Statutes homepage | NEXT SECTION |
New Jersey Statutes, Title: 54, TAXATION
Chapter 47: Failure to file report; filing of false or fraudulent report
Section: 54:47-4: False swearing; false testimony; misdemeanor
Any person who shall knowingly swear to, affirm, or verify any false or fraudulent statement, or who, being under oath, shall testify falsely at any hearing held pursuant to the provisions of this subtitle, with intent to evade the payment of any tax, penalty or interest hereunder, 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 54:47-4 (if available):
Court decisions that cite this statute:
CLICK HERE.