Title 54 Flashcards
(50 cards)
54:52-6 Mens Rea
Recklessly or Negligently
54:52-6a
Recklessly or Negligently Fails to file any return or report required by Any State Tax Law
54:52-6b
Recklessly or Negligently Fails to pay over any tax Required by any State Tax Law
54:52-6c
Recklessly or Negligently Files or Causes to be filed, makes, causes to be made, gives, or causes to be given any return, cert, affidavit, representation, information, etc which is false.
54:52-6e
Recklessly or Negligently Fails to file an application for a registration or certification by regulation or otherwise required under any State Tax Law
54:52-6f
Recklessly or Negligently fails to display or surrender any certificate of authority as required by any State Tax Law
54:52-6h
Recklessly or Negligently fails to charge any State Tax as required by any State Tax Law
54:52-6i
Recklessly or Negligently Fails to separately state or account for any State Tax as required by any State Tax Law
54:52-6j
Recklessly or Negligently fails to withhold any State tax as required
54:52-6k
Recklessly or Negligently Fails to keep any records required by any State Tax Law
54:52-6 Degree
Disorderly Persons
54:52-7
A person is guilty of a crime of the fourth degree if he provides, or causes to be provided, false information with purpose to hinder an official investigation, inquiry, examination or audit by the director or a duly authorized representative.
54:52-8
A person is guilty of a crime of the third degree if he fails to file any return or report required to be filed pursuant to the provisions of any State Tax Law with the intent to defraud the state or to evade, avoid or otherwise not make timely payment of any tax, fee, penalty, interest etc.
54:52-9
A person is guilty of a crime of the third degree if he fails to pay or turn over when due any tax, fee, penalty or interest with intent to evade, avoid or otherwise not make timely payment.
54:52-10
A person is guilty of a crime of the third degree if he files, prepartes, causes to be filed or assists in the preparation or filing of a false or fraudulent return, report, statement, or application required to be filed…with the intent to evade, avoid, or otherwise not make timely payment.
54:52-11
A person is guilty of a crime of the third degree if he maintains, prepares, or assists in the preparation of false or fraudulent books or records, or presents false or fraudulent books or records for inspection or examination with intent to evade, avoid, or otherwise not make timely payment.
54:52-12
A person is guilty of a crime of the third degree if he fails to maintain books or records as required with intent to evade, avoid or otherwise not make timely payment.
54:52-13
A person is guilty of a crime of the fourth degree if he is not licensed or registered with the Division of Taxation, and engages in conduct which requires him to register with or obtain a license from the Division of Taxation with intent to evade, avoid, or otherwise not make timely payment.
54:52-14
A person is guilty of a crime of the third degree if he fails to collect or withhold any State tax with intent to evade, avoid, or otherwise not make timely payment.
54:52-15
A person is guilty of a crime of the third degree if he, after having collected or withheld taxes as required by any State tax, PURPOSELY fails to turn over the taxes to the Division of Taxation in the manner and at the time prescribed by law. The crime shall be of the SECOND degree if the amount of the tax collected or withheld is $75,000.00 or more.
54:52-16
A person is guilty of a crime of the fourth degree if he knowingly operates under a voided corporate charter.
54:52-17
A person who is prohibited under provisions of any State Tax law from dealing with persons not properly licensed or registered is a Disorderly Person if he knowingly Deals with Such an Unlicensed person. With intent scales to a 4th degree.
54:52-18
A person who knowingly possesses goods which are required to be taxed and on which the tax has not been paid is guilty of a disorderly persons offense.
54:52-19
A person who knowingly swears to, affirms, certifies or verifies any false or fraudulent statement with intent to evade, avoid, or otherwise not make timely payment. is guilty of a crime of the fourth degree.
