54:52-14. Failure to collect, withhold State tax
50 words·~1 min read·
/nj/title-54/chapter-52/54-52-14A 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 fails 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, or any part thereof.
L. 1987, c. 76, s. 24.