N.J.S.A. § 54:52-13.
Engaging in conduct requiring registration licensure without same
A person is guilty of a crime of the fourth degree if he is not licensed or registered with the Division of Taxation, and engages in conduct which requires him to register with or obtain a license from the Division of Taxation, with 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. 23.
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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