Attorney Allain Marain

Tax Crimes Information

Tax New Jersey 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 OffenseStatuteClassification of Offense
Negligent or reckless failure to file a required return or reportN.J.S. 54:52-6aDisorderly Persons Offense
Negligent or reckless failure to pay any tax required by any State tax lawN.J.S. 54:52-6bDisorderly Persons Offense
Negligent or reckless filing or making any false tax return, certificate, affidavit, representation, information, testimony, or statementN.J.S. 54:52-6cDisorderly Persons Offense
Negligent or reckless Failure to file a bond required to be filed by any State tax lawN.J.S. 54:52-6dDisorderly Persons Offense
Negligent or reckless failure to file any application for tax registration, certification; or related data in connection therewithN.J.S. 54:52-6eDisorderly Persons Offense
Negligent or reckless failure to charge any New Jersey tax as required by any New Jersey tax lawN.J.S. 54:52-6fDisorderly Persons Offense
Negligent or reckless assignment or transfer if any certificate of authority in violation of New Jersey tax lawN.J.S. 54:52-6gDisorderly Persons Offense
Negligent or reckless failure to charge any tax as required by any New Jersey tax lawN.J.S. 54:52-6hDisorderly Persons Offense
Negligent or reckless failure to separately state or account for any tax as required by New Jersey tax lawN.J.S. 54:52-6iDisorderly Persons Offense
Negligent or reckless failure to withhold any tax as required by New Jersey tax lawN.J.S. 54:52-6jDisorderly Persons Offense
Negligent or reckless failure to keep any records required by any New Jersey tax law or regulationN.J.S. 54:52-6kDisorderly Persons Offense
Providing false information with purpose to hinder an official New Jersey tax investigationN.J.S. 54:52-7Fourth 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 interestN.J.S. 54:52-8Third 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 depositN.J.S. 54:52-9Third 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 interestN.J.S. 54:52-10Third 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 interestN.J.S. 54:52-11Third 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 interestN.J.S. 54:52-12Third 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 interestN.J.S. 54:52-13Fourth 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 interestN.J.S. 54:52-14Third 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 lawN.J.S. 54:52-15Third 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 paidN.J.S. 54:52-18Disorderly 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 interestN.J.S. 54:52-19Fourth Degree Crime

New 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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