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State Tax Evasion in New Jersey

How New Jersey law treats state tax evasion: what is illegal, whether it is a misdemeanor or felony, and the penalties, from the state code.

Short answer: Failing to pay or turn over any State tax when due, intending to evade or avoid payment, is a crime of the third degree (3-5 years), or second degree (5-10 years) if any of the tax arose from conduct as a leader of an organized retail theft enterprise. N.J.S.A. 54:52-9, 54:52-8, 54:52-10, 54:52-7, 54:52-6; N.J.S. 2C:43-6

State tax evasionFailing to pay or turn over any State tax when due, intending to evade or avoid payment, is a crime of the third degree (3-5 years), or second degree (5-10 years) if any of the tax arose from conduct as a leader of an organized retail theft enterprise. Failing to file a required return with intent to defraud the State or evade tax is third degree, as is filing or helping prepare a false or fraudulent return to evade tax. Giving false information to hinder a tax investigation or audit is fourth degree. Reckless or negligent failures to file, pay, collect or withhold tax, or false returns, are disorderly persons offenses.
Failure to file: https://lis.njleg.state.nj.us/nxt/gateway.dll?xhitlist_vq=54%3A52-8&f=xhitlist&xhitlist_q=%5BRank+100%5D%5BDomain%3A+54%3A52-8%5D54%3A52-8&xhitlist_x=advanced&xhitlist_s=relevance-weight&xhitlist_mh=99999&xhitlist_hc=%5BXML%5D%5BKwic%2C400%5D&xhitlist_xsl=xhitlist.xsl&xhitlist_vpc=first&xhitlist_vps=20&xhitlist_sel=title%3Bpath%3Brelevance-weight%3Bcontent-type%3Bhome-title%3Bitem-bookmark%3Btitle-path%3Bhit-context&vid=Publish%3A10.1048%2FEnu ; fraudulent return: https://lis.njleg.state.nj.us/nxt/gateway.dll?xhitlist_vq=54%3A52-10&f=xhitlist&xhitlist_q=%5BRank+100%5D%5BDomain%3A+54%3A52-10%5D54%3A52-10&xhitlist_x=advanced&xhitlist_s=relevance-weight&xhitlist_mh=99999&xhitlist_hc=%5BXML%5D%5BKwic%2C400%5D&xhitlist_xsl=xhitlist.xsl&xhitlist_vpc=first&xhitlist_vps=20&xhitlist_sel=title%3Bpath%3Brelevance-weight%3Bcontent-type%3Bhome-title%3Bitem-bookmark%3Btitle-path%3Bhit-context&vid=Publish%3A10.1048%2FEnu . Penalties (N.J.S. 2C:43-3, 2C:43-6, 2C:43-8): first degree 10-20 years and up to $200,000; second degree 5-10 years and up to $150,000; third degree 3-5 years and up to $15,000; fourth degree up to 18 months and up to $10,000; disorderly persons offense up to 6 months and $1,000.
Source: N.J.S.A. 54:52-9, 54:52-8, 54:52-10, 54:52-7, 54:52-6; N.J.S. 2C:43-6

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FAQ

What are the penalties for tax evasion in New Jersey?
Failing to pay or turn over any State tax when due, intending to evade or avoid payment, is a crime of the third degree (3-5 years), or second degree (5-10 years) if any of the tax arose from conduct as a leader of an organized retail theft enterprise. Failing to file a required return with intent to defraud the State or evade tax is third degree, as is filing or helping prepare a false or fraudulent return to evade tax. Giving false information to hinder a tax investigation or audit is fourth degree. Reckless or negligent failures to file, pay, collect or withhold tax, or false returns, are disorderly persons offenses.
Can I get a court-appointed lawyer for state tax evasion in New Jersey?
New Jersey's rule on court-appointed lawyers: The Office of the Public Defender represents, without expense, an 'indigent defendant' — a person formally charged with an indictable offense who does not have the present financial ability to secure competent legal representation (§§ 2A:158A-2, -5). Eligibility is determined on the basis of the need of the defendant, considering listed factors such as income, assets, ability to make bail and the ability to engage and compensate private counsel (§ 2A:158A-14); the court or a designated court office investigates the defendant's finances (§ 2A:158A-15.1). To apply, the defendant completes the court's '5A Form' (Uniform Defendant Intake); the case is then sent to the OPD regional office in the county where it will be heard. OPD does not represent people in Family Court domestic violence complaints, minor municipal court offenses, or parole violation matters. N.J.S. 2A:158A-2, -5, -14, -15.1
How much does a lawyer for state tax evasion cost in New Jersey?
Lawyers set their own fees, and New Jersey has rules on how they may charge. See hiring a criminal defense lawyer in New Jersey for fee rules, how to check a lawyer's license and free help.
What happens after an arrest for state tax evasion in New Jersey?
How release before trial works in New Jersey: Under New Jersey's Criminal Justice Reform Act, the court makes the pretrial release decision, after considering a Pretrial Services risk assessment, no later than 48 hours after the eligible defendant's commitment to jail (§ 2A:162-16). The court must release the defendant on personal recognizance or on an unsecured appearance bond if that will reasonably assure appearance, public safety and no obstruction; otherwise it imposes non-monetary conditions (§ 2A:162-17). Monetary bail may be set only when it is determined that no other conditions of release will reasonably assure the defendant's appearance (§ 2A:162-15). On a prosecutor's motion, the court may order pretrial detention only if it finds by clear and convincing evidence that no amount of monetary bail, non-monetary conditions, or combination of them would reasonably assure those goals (§ 2A:162-18(a)(1)); there is a presumption of detention for certain murder and life-term charges (§ 2A:162-19(b)). The pretrial detention hearing must be held no later than the defendant's first appearance, or within three working days if the motion is filed later, absent a continuance (§ 2A:162-19(d)(1)). N.J.S. 2A:162-15 to -19, -25 What happens after an arrest.
Can a conviction for state tax evasion be removed from my record in New Jersey?
Each state sets its own rules for sealing or expunging records. See New Jersey expungement and record sealing rules.

General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.