New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 23 - RAILROAD PROPERTY TAX
Subchapter 11 - ADMINISTRATION AND PROCEDURES
Section 18:23-11.7 - Effect of false swearing
Universal Citation: NJ Admin Code 18:23-11.7
Current through Register Vol. 56, No. 18, September 16, 2024
Any person who swears to, affirms, or verifies any false or fraudulent statement with the intent to evade the payment of any tax or who being under oath, testifies falsely at any hearing held pursuant to the Act, is guilty of perjury.
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