N.J.S.A. § 54:52-19.
False testimony; verification of false statements
A person who knowingly swears to, affirms, certifies or verifies any false or fraudulent statement with intent to evade, avoid or otherwise not pay any tax, fee, penalty or interest, or any part thereof, or being under oath, testifies falsely at any hearing held pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., is guilty of a crime of the fourth degree.
L. 1987, c. 76, s. 29.
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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