N.J.S.A. § 54:52-10.
Filing of fraudulent return
A person is guilty of a crime of the third degree if he files, prepares, causes to be filed or assists in the preparation or filing of a false or fraudulent return, report, statement, or application required to be filed 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, with the intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof.
L. 1987, c. 76, s. 20.
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In this chapter (15 sections)
- 54:52-5. · Charges under other Titles
- 54:52-6. · Disorderly persons offenses
- 54:52-7. · Providing false information
- 54:52-8. · Failure to file return
- 54:52-9. · Failure to pay
- 54:52-10. · Filing of fraudulent return
- 54:52-11. · Assisting in preparation of fraudulent return
- 54:52-12. · Failure to maintain books, records
- 54:52-13. · Engaging in conduct requiring registration licensure…
- 54:52-14. · Failure to collect, withhold State tax
- 54:52-15. · Failure to turn over collected, withheld tax
- 54:52-16. · Operating under voided corporate charter
- 54:52-17. · Dealing with unlicensed person
- 54:52-18. · Possession of goods without paying tax
- 54:52-19. · False testimony; verification of false statements