New Jersey Statutes
§ 54:52-14 — Failure to collect, withhold State tax
New Jersey § 54:52-14
JurisdictionNew Jersey
Title 54TAXATION
This text of New Jersey § 54:52-14 (Failure to collect, withhold State tax) 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. § 54:52-14 (2026).
Text
A person is guilty of a crime of the third degree if he fails to collect or withhold any State tax with the 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. 24.
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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 § 54:52-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/nj/54/54%3A52-14.