N.J.A.C. 18:5-12.3 - Misdemeanors

Section 18:5-12.3 - Misdemeanors

(a) The following misdemeanors are subject to a penalty of not more than a $ 1,000 fine, or imprisonment of not more than one year, or both:

  1. The failure to file a required report, or the filing of a fraudulent report, with the intent to evade payment of any tax; or

  2. The false swearing with the intent to evade payment of any tax.

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