N.J.S.A. 54:52-13

Engaging in conduct requiring registration licensure without same

54:52-13. Engaging in conduct requiring registration licensure without same 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 of any tax, fee, penalty or interest, or any part thereof. L. 1987, c. 76, s. 23.

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This is the verbatim text of N.J.S.A. 54:52-13, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.