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. 6, March 18, 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.
Disclaimer: These regulations may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
