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New Jersey Statutes, Title: 54, TAXATION

    Chapter 47: Failure to file report; filing of false or fraudulent report

      Section: 54:47-4: 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):



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