N.J.S.A. § 54:15B-11.
Payment of reimbursement, fraudulent collection, fourth degree crime
a. Upon approval by the director of an application for reimbursement, a warrant shall be drawn upon the State Treasurer for the amount of such claim in favor of the claimant and the warrant shall be paid from the revenue collected from the petroleum products gross receipts tax. The application for reimbursement shall be filed with the director on or before the last business day of the month following the calendar quarter in which the petroleum products in question were purchased.
b. A person who makes a false or fraudulent statement in an application required for reimbursement under this act, or who shall knowingly collect or cause to be repaid to any person or claimant any such reimbursement without being entitled to the same, is guilty of a crime of the fourth degree.
L.1991,c.19,s.4.
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In this chapter (16 sections)
- 54:15B-1. · Short title
- 54:15B-2 · Definitions
- 54:15B-2.1 · Receipts not included as gross receipts
- 54:15B-2.2. · Definitions; phase out of petroleum products gross…
- 54:15B-3 · Petroleum products tax
- 54:15B-4. · Additional tax
- 54:15B-5. · Gross receipts; credit against petroleum products tax
- 54:15B-6. · Registration with director
- 54:15B-7 · Filing of return; payment of tax
- 54:15B-8 · Determination of tax due; powers of director
- 54:15B-9 · Payment of petroleum products tax, nonpayment, fourth degree…
- 54:15B-10 · Reimbursement of petroleum products tax to federal entity
- 54:15B-11. · Payment of reimbursement, fraudulent collection, fourth…
- 54:15B-12. · Recognition as licensed company, direct payment of taxes
- 54:15B-13 · Tax levied on persons holding certain fuels
- 54:15B-14 · Fuel dealers, distributors, certain, refunds permitted,…