There is a newer version of the New Jersey Revised Statutes
2016 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:29A-71 - False Swearing
NJ Rev Stat § 54:29A-71 (2016) What's This?
54:29A-71. False swearing
Any person who shall swear to, affirm, or verify any false or fraudulent statement with intent to evade the payment of any tax or who being under oath, shall testify falsely at any hearing held pursuant to the provisions of this act shall be guilty of perjury.
L.1941, c. 291, p. 796, s. 71.
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