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.
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Last modified: October 11, 2016