N.J.S.A. § 54:52-14.
Failure to collect, withhold State tax
A person is guilty of a crime of the third degree if he fails to collect or withhold any State tax 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. 24.
Source: view the official text
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