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2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:47-4 - False swearing; false testimony; misdemeanor
Universal Citation: NJ Rev Stat § 54:47-4 (2017)
54:47-4. False swearing; false testimony; misdemeanor
Any person who shall knowingly swear to, affirm, or verify any false or fraudulent statement, or who, being under oath, shall testify falsely at any hearing held pursuant to the provisions of this subtitle, with intent to evade the payment of any tax, penalty or interest hereunder, shall be guilty of a misdemeanor and punished accordingly.
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