N.J.S.A. § 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.
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In this chapter (6 sections)
- 54:47-3. · Failure to file report; filing of false or fraudulent report
- 54:47-4. · False swearing; false testimony; misdemeanor
- 54:47-5. · Sales and deliveries prohibited unless tax paid or secured;…
- 54:47-6. · Punishment for violation
- 54:47-7. · Suspension or revocation of license
- 54:47-8. · Gift or gratuity to commissioner or employee