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Failure to pay tax, 54:52-9 November 27, 2009

Posted by jefhenninger in Crimes.

Failure to pay tax

NJSA 54:52-9

a. 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 or any part thereof required to be paid pursuant to the provisions of the State Tax Uniform Procedure Law, R.S. 54:48-1 et seq., as amended and supplemented, or any State tax law, with the intent to evade, avoid or otherwise not make timely payment or deposit of any tax, fee, penalty or interest or any part thereof.

b. The fact that any payment was made with a subsequently dishonored negotiable instrument shall constitute prima facie evidence that the actor failed to pay within the meaning of subsection a. of this section, and the trier of fact may draw a permissive inference therefrom that the actor did not intend to make the payment.

In New Jersey, tax crimes are very serious.  If you are under investigation for any tax issue or crime by either New Jersey state official or the IRS Criminal Division, call the team of tough, smart New Jersey criminal defense attorneys.  With 10 offices, we are easy to reach from anywhere in New Jersey.  Our tax crime lawyers will fight for you in any State and Federal Court in New Jersey.


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