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New Jersey Statutes, Title: 54, TAXATION

    Chapter 52: Charges under other Titles

      Section: 54:52-8: Failure to file return

           A person is guilty of a crime of the third degree if he fails to file any return or report required to be filed pursuant to the provisions of any State tax law with the intent to defraud the State or to evade, avoid or otherwise not make timely payment of any tax, fee, penalty, interest or any part thereof which shall be due pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, or any State tax law.

L. 1987, c. 76, s. 18.



This section added to the Rutgers Database: 2012-09-26 13:37:57.






Older versions of 54:52-8 (if available):



Court decisions that cite this statute: CLICK HERE.