54:52-11. Assisting in preparation of fraudulent return
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/nj/title-54/chapter-52/54-52-11A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A person is guilty of a crime of the third degree if he maintains, prepares or assists in the preparation of false or fraudulent books or records, or presents false or fraudulent books or records to the director for inspection or examination with intent to evade, avoid or otherwise not make timely payment of any tax, fee, penalty or interest, or any part thereof.
L. 1987, c. 76, s. 21.