N.J. Stat. tit. 54, ch. 52

in effect

N.J. Stat. § 54:52-5 Charges under other Titles

The fact that certain acts or omissions may constitute crimes and offenses under Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes or Title 54A of the New Jersey Statutes, and may be prosecuted under sections 16 through 29 of this 1987 amendatory and supplementary act (C. 54:52-6 through C. 54:52-19), shall not prevent a person from being charged under the provisions of Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes, or Title 54A of the New Jersey Statutes, if those acts or omissions constitute crimes or offenses under any of the provisions of those titles. L. 1987, c. 76, s. 15.

N.J. Stat. § 54:52-6 Disorderly persons offenses

A person commits a disorderly persons offense if he, recklessly or negligently: a. Fails to file any return or report required by any State tax law; b. Fails to pay over any tax required by any State tax law; c. Files, causes to be filed, makes, causes to be made, gives, or causes to be given any return, certificate, affidavit, representation, information, testimony or statement, required or authorized by any State tax law, which is false; d. Fails to file a bond required to be filed by any State tax law; e. Fails to file an application for registration, certification, or such data in connection therewith as the director by regulation or otherwise may require under any State tax law; f. Fails to display or surrender any certificate of authority as may be required by any State tax law; g. Assigns or transfers any certificate of authority in violation of any State tax law; h. Fails to charge any State tax as required by any State tax law; i. Fails to separately state or account for any State tax as required by any State tax law; j. Fails to withhold any State tax as required by any State tax law; or k. Fails to keep any records required by any State tax law or regulation of the director issued thereunder. The offenses provided in this section shall be in addition to any other penalties prescribed in this 1987 amendatory and supplementary act or otherwise prescribed by law. In a prosecution of an offense under this section the State shall not be required to prove that the defendant acted purposely or knowingly with respect to the nature of his conduct. The designation of certain acts or omissions as disorderly persons offenses under this section shall not prevent a person from being charged or convicted under any other provision of Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes, and Title 54A of the New Jersey Statutes if those acts are chargeable under those provisions. L. 1987, c. 76, s. 16.

N.J. Stat. § 54:52-7 Providing false information

A person is guilty of a crime of the fourth degree if he provides, or causes to be provided, false information with purpose to hinder an official investigation, inquiry, examination or audit by the director or a duly authorized representative. L. 1987, c. 76, s. 17.

N.J. Stat. § 54:52-8 Failure to file return

A person is guilty of a crime of the third degree if he fails to file any return or report required to be filed pursuant to the provisions of any State tax law with the intent to defraud the State or to evade, avoid or otherwise not make timely payment of any tax, fee, penalty, interest or any part thereof which shall be due 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. L. 1987, c. 76, s. 18.

N.J. Stat. § 54:52-9 Failure to pay.

19. a. A person is guilty of a crime if he fails to pay or turn over when due any tax, fee, penalty, or interest or any part thereof required to be paid 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 or deposit of any tax, fee, penalty, or interest or any part thereof. The crime shall be of the second degree if any portion of the tax, fee, penalty, or interest or any part thereof required to be paid or turned over was accrued through conduct committed in violation of section 2 of P.L.2006, c.56 (C.2C:20-11.2), otherwise it shall be a crime of the third degree. b. The fact that any payment was made with a subsequently dishonored negotiable instrument shall constitute prima facie evidence that the actor failed to pay within the meaning of subsection a. of this section, and the trier of fact may draw a permissive inference therefrom that the actor did not intend to make the payment. L. 1987, c. 76, s. 19; amended by 2025, c.39, s.7.

N.J. Stat. § 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.

N.J. Stat. § 54:52-11 Assisting in preparation of fraudulent return

A person is guilty of a crime of the third degree if he maintains, prepares or assists in the preparation of false or fraudulent books or records, or presents false or fraudulent books or records to the director for inspection or examination 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. 21.

N.J. Stat. § 54:52-12 Failure to maintain books, records

A person is guilty of a crime of the third degree if he fails to maintain books or records as required by the provisions of any State tax law and the regulations issued thereunder 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. 22.

N.J. Stat. § 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.

N.J. Stat. § 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.

N.J. Stat. § 54:52-15 Failure to turn over collected, withheld tax.

25. A person is guilty of a crime of the third degree if, after having collected or withheld taxes as required by any State tax law, whether or not the person is authorized, licensed, or registered to collect or withhold taxes, the person purposely fails to turn over the taxes to the Director of the Division of Taxation in the manner and at the time prescribed by law. The crime shall be of the second degree if the amount of the tax collected or withheld is $75,000.00 or more, or if the taxes the person failed to turn over to the Director of the Division of Taxation were collected or withheld as part of an organized retail theft enterprise in violation of section 2 of P.L.2006, c.56 (C.2C:20-11.2). L. 1987, c. 76, s. 25; amended by 2025, c.39, s.8.

N.J. Stat. § 54:52-16 Operating under voided corporate charter

A person is guilty of a crime of the fourth degree if he knowingly operates under a voided corporate charter. L. 1987, c. 76, s. 26.

N.J. Stat. § 54:52-17 Dealing with unlicensed person

a. A person who is prohibited under the provisions of any State tax law from dealing with persons not properly licensed or registered with the Division of Taxation is a disorderly person if he knowingly deals with such an unlicensed person. b. A person who is prohibited under the provisions of any State tax law from dealing with persons not properly licensed or registered with the Division of Taxation, who deals with an unlicensed person with the intent to evade, avoid, or otherwise not make timely payment or with the intent to assist the unlicensed person to evade, avoid, or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof, is guilty of a crime of the fourth degree. L. 1987, c. 76, s. 27.

N.J. Stat. § 54:52-18 Possession of goods without paying tax

A person who knowingly possesses goods which are required to be taxed and on which the tax has not been paid is guilty of a disorderly persons offense. L. 1987, c. 76, s. 28.

N.J. Stat. § 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.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026