New Jersey Statutes 54:52-6. Disorderly persons offenses
Attorney's Note
Under the New Jersey Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| disorderly persons offense | up to 6 months | up to $1,000 |
Terms Used In New Jersey Statutes 54:52-6
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
a. Fails to file any return or report required by any State tax law;
b. Fails to pay over any tax required by any State tax law;
c. Files, causes to be filed, makes, causes to be made, gives, or causes to be given any return, certificate, affidavit, representation, information, testimony or statement, required or authorized by any State tax law, which is false;
d. Fails to file a bond required to be filed by any State tax law;
e. Fails to file an application for registration, certification, or such data in connection therewith as the director by regulation or otherwise may require under any State tax law;
f. Fails to display or surrender any certificate of authority as may be required by any State tax law;
g. Assigns or transfers any certificate of authority in violation of any State tax law;
h. Fails to charge any State tax as required by any State tax law;
i. Fails to separately state or account for any State tax as required by any State tax law;
j. Fails to withhold any State tax as required by any State tax law; or
k. Fails to keep any records required by any State tax law or regulation of the director issued thereunder.
The offenses provided in this section shall be in addition to any other penalties prescribed in this 1987 amendatory and supplementary act or otherwise prescribed by law.
In a prosecution of an offense under this section the State shall not be required to prove that the defendant acted purposely or knowingly with respect to the nature of his conduct.
The designation of certain acts or omissions as disorderly persons offenses under this section shall not prevent a person from being charged or convicted under any other provision of Title 2C of the New Jersey Statutes, Title 54 of the Revised Statutes, and Title 54A of the New Jersey Statutes if those acts are chargeable under those provisions.
L. 1987, c. 76, s. 16.