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N.J.S.A. § 54:29A-70.

Criminal penalties

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

Any person who shall fail to file any report required to be filed pursuant to the provisions of this act, 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, fee, penalty or interest or any part thereof, which shall be due pursuant to the provisions of this act, shall be guilty of a misdemeanor and, upon conviction, shall be fined not to exceed one thousand dollars ($1,000.00) or be imprisoned not to exceed three years, or both, at the discretion of the court.

L.1941, c. 291, p. 795, s. 70.

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In this chapter (40 sections)
  1. 54:29A-34. · Conclusion of hearings
  2. 54:29A-35. · Certifications
  3. 54:29A-43.1. · Dual assessment; appeal to tax court
  4. 54:29A-43.6. · Repeals
  5. 54:29A-44. · Returns of information
  6. 54:29A-45. · Returns; form and content
  7. 54:29A-46. · Payments; due dates
  8. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  9. 54:29A-48. · Payment by person interested
  10. 54:29A-49. · Payment pending litigation; credits
  11. 54:29A-50. · Payments pending litigation; distribution
  12. 54:29A-51. · Extension of time
  13. 54:29A-52. · Penalties
  14. 54:29A-53. · Interest
  15. 54:29A-54. · Lien of taxes
  16. 54:29A-55. · Tax a debt; preference
  17. 54:29A-56. · Collection not to be stayed
  18. 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
  19. 54:29A-58. · Action to enforce lien
  20. 54:29A-59. · Parties to proceedings
  21. 54:29A-60. · Determination of rights; direction of sale
  22. 54:29A-61. · Receivership
  23. 54:29A-62. · Rules and regulations
  24. 54:29A-63. · Audits and investigations
  25. 54:29A-64. · Hearings; oaths
  26. 54:29A-65. · Subpoenas
  27. 54:29A-66. · Employment of technical assistants
  28. 54:29A-67. · Personal knowledge of commissioner
  29. 54:29A-68. · Attendance of Attorney-General
  30. 54:29A-69. · Employment of assistant counsel
  31. 54:29A-70. · Criminal penalties
  32. 54:29A-71. · False swearing
  33. 54:29A-72. · Offenses committed at Trenton
  34. 54:29A-73. · Payment and returns for 1941
  35. 54:29A-74. · Construction; other taxes
  36. 54:29A-74.1. · Construction; in lieu of all other taxes
  37. 54:29A-74.2. · Repeal
  38. 54:29A-75. · Repealers
  39. 54:29A-76. · Warrants for distribution of railroad franchise tax
  40. 54:29A-77. · Release of property from lien
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