54:52-19. False testimony; verification of false statements
74 words·~1 min read·
/nj/title-54/chapter-52/54-52-19A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A person who knowingly swears to, affirms, certifies or verifies any false or fraudulent statement with intent to evade, avoid or otherwise not pay any tax, fee, penalty or interest, or any part thereof, or being under oath, testifies falsely at any hearing held pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., is guilty of a crime of the fourth degree.
L. 1987, c. 76, s. 29.