New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 12 - PENALTIES
Section 18:5-12.3 - Misdemeanors
Universal Citation: NJ Admin Code 18:5-12.3
Current through Register Vol. 56, No. 18, September 16, 2024
(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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