New Jersey has comprehensive tax laws. Its tax laws parallel those of the United Sates Internal Revenue Code. Being New Jersey laws, however, they are administered not by the Internal Revenue Service, but by the New Jersey Department of the Treasury, Division of Taxation.

Not surprisingly, the New Jersey tax statutes define crimes and disorderly persons offenses for violations of its tax code. Violations of New Jersey tax statutes are investigated by the Office of Criminal Investigation (OCI). OCI is contained within the Division of Taxation.

New Jersey tax offenses are described in the table below. It is important to note that these descriptions are summaries only. It is highly recommended that persons needing detailed information concerning these provisions speak with a qualified New Jersey lawyer or tax professional.

Nature of Offense Statute Classification of Offense
Negligent or reckless failure to file a required return or report N.J.S. 54:52-6a Disorderly Persons Offense
Negligent or reckless failure to pay any tax required by any State tax law N.J.S. 54:52-6b Disorderly Persons Offense
Negligent or reckless filing or making any false tax return, certificate, affidavit, representation, information, testimony, or statement N.J.S. 54:52-6c Disorderly Persons Offense
Negligent or reckless Failure to file a bond required to be filed by any State tax law N.J.S. 54:52-6d Disorderly Persons Offense
Negligent or reckless failure to file any application for tax registration, certification; or related data in connection therewith N.J.S. 54:52-6e Disorderly Persons Offense
Negligent or reckless failure to charge any New Jersey tax as required by any New Jersey tax law N.J.S. 54:52-6f Disorderly Persons Offense
Negligent or reckless assignment or transfer if any certificate of authority in violation of New Jersey tax law N.J.S. 54:52-6g Disorderly Persons Offense
Negligent or reckless failure to charge any tax as required by any New Jersey tax law N.J.S. 54:52-6h Disorderly Persons Offense
Negligent or reckless failure to separately state or account for any tax as required by New Jersey tax law N.J.S. 54:52-6i Disorderly Persons Offense
Negligent or reckless failure to withhold any tax as required by New Jersey tax law N.J.S. 54:52-6j Disorderly Persons Offense
Negligent or reckless failure to keep any records required by any New Jersey tax law or regulation N.J.S. 54:52-6k Disorderly Persons Offense
Providing false information with purpose to hinder an official New Jersey tax investigation N.J.S. 54:52-7 Fourth Degree Crime
Failure to file any required tax return or report with intent to defraud the State, or to evade, avoid or otherwise not make timely payment of any tax, fee, penalty, or interest N.J.S. 54:52-8 Third Degree Crime
Failure to pay when due any tax, fee, penalty or interest, with the intent to evade, avoid or otherwise not make timely payment or deposit N.J.S. 54:52-9 Third Degree Crime
Filing or preparing, a false or fraudulent New Jersey tax return, report, statement, or application with the intent to evade or avoid any New Jersey tax, fee, penalty or interest N.J.S. 54:52-10 Third Degree Crime
Maintains, prepares, or presents false or fraudulent books or records, or presents false or fraudulent books or records with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest N.J.S. 54:52-11 Third Degree Crime
Failure to maintain books or records as required by the provisions of any State tax law with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest N.J.S. 54:52-12 Third Degree Crime
Failure to obtain license, or register with the Division of Taxation, while engaging in conduct for which license or registration is required, with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest N.J.S. 54:52-13 Fourth Degree Crime
Failure 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 N.J.S. 54:52-14 Third Degree Crime
Purposeful failure to turn over collected taxes to the Director of the Division of Taxation in the manner and at the time prescribed by law N.J.S. 54:52-15 Third Degree Crime unless amount is $75,000.00 or more, in which case it is a second degree crime
Knowing possession of goods which are required to be taxed and on which the tax has not been paid N.J.S. 54:52-18 Disorderly Persons Offense
Knowingly swearing to, affirming, certifying or verifies any false or fraudulent statement with intent to evade, avoid or otherwise not pay any tax, fee, penalty or interest N.J.S. 54:52-19 Fourth Degree Crime

NJ tax lawyers and tax crimes for violations of New Jersey tax lawsNew Jersey enforces its tax laws with a vengeance. Consequence of a New Jersey tax conviction are huge. Persons charged, or who may be charged with offenses involving New Jersey tax laws need a skilled and understanding criminal defense firm on their side. Allan Marain and Norman Epting, Jr. have the skill and experience to handle charges involving New Jersey tax violations. They offer an initial no-cost no-obligation consultation. They would welcome the opportunity to review your situation.



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