There is a newer version of the New Jersey Revised Statutes
2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:52-14 - Failure to collect, withhold State tax
NJ Rev Stat § 54:52-14 (2013) What's This?
54:52-14. Failure to collect, withhold State tax
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.
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