N.J.S.A. § 54:29A-71.
False swearing
Any person who shall swear to, affirm, or verify any false or fraudulent statement with intent to evade the payment of any tax or who being under oath, shall testify falsely at any hearing held pursuant to the provisions of this act shall be guilty of perjury.
L.1941, c. 291, p. 796, s. 71.
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In this chapter (40 sections)
- 54:29A-34. · Conclusion of hearings
- 54:29A-35. · Certifications
- 54:29A-43.1. · Dual assessment; appeal to tax court
- 54:29A-43.6. · Repeals
- 54:29A-44. · Returns of information
- 54:29A-45. · Returns; form and content
- 54:29A-46. · Payments; due dates
- 54:29A-46.1. · Payment of franchise tax assessed for 1941
- 54:29A-48. · Payment by person interested
- 54:29A-49. · Payment pending litigation; credits
- 54:29A-50. · Payments pending litigation; distribution
- 54:29A-51. · Extension of time
- 54:29A-52. · Penalties
- 54:29A-53. · Interest
- 54:29A-54. · Lien of taxes
- 54:29A-55. · Tax a debt; preference
- 54:29A-56. · Collection not to be stayed
- 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
- 54:29A-58. · Action to enforce lien
- 54:29A-59. · Parties to proceedings
- 54:29A-60. · Determination of rights; direction of sale
- 54:29A-61. · Receivership
- 54:29A-62. · Rules and regulations
- 54:29A-63. · Audits and investigations
- 54:29A-64. · Hearings; oaths
- 54:29A-65. · Subpoenas
- 54:29A-66. · Employment of technical assistants
- 54:29A-67. · Personal knowledge of commissioner
- 54:29A-68. · Attendance of Attorney-General
- 54:29A-69. · Employment of assistant counsel
- 54:29A-70. · Criminal penalties
- 54:29A-71. · False swearing
- 54:29A-72. · Offenses committed at Trenton
- 54:29A-73. · Payment and returns for 1941
- 54:29A-74. · Construction; other taxes
- 54:29A-74.1. · Construction; in lieu of all other taxes
- 54:29A-74.2. · Repeal
- 54:29A-75. · Repealers
- 54:29A-76. · Warrants for distribution of railroad franchise tax
- 54:29A-77. · Release of property from lien