New Jersey Statutes
§ 54:52-12 — Failure to maintain books, records
New Jersey § 54:52-12
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:52-12 (Failure to maintain books, records) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.J. Stat. Ann. § 54:52-12 (2026).
Text
A person is guilty of a crime of the third degree if he fails to maintain books or records as required by the provisions of any State tax law and the regulations issued thereunder with 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. 22.
Free access — add to your briefcase to read the full text and ask questions with AI
Nearby Sections
14
§ 54:52-10
Filing of fraudulent return§ 54:52-12
Failure to maintain books, records§ 54:52-14
Failure to collect, withhold State tax§ 54:52-16
Operating under voided corporate charter§ 54:52-17
Dealing with unlicensed person§ 54:52-18
Possession of goods without paying tax§ 54:52-5
Charges under other Titles§ 54:52-6
Disorderly persons offenses§ 54:52-7
Providing false information§ 54:52-8
Failure to file return§ 54:52-9
Failure to pay.Cite This Page — Counsel Stack
Bluebook (online)
New Jersey § 54:52-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54%3A52-12.