N.J. Stat. § 54:29A-71: False swearing

Any person who shall swear to, affirm, or verify any false or fraudulent statement with intent to evade the payment of any tax or who being under oath, shall testify falsely at any hearing held pursuant to the provisions of this act shall be guilty of perjury.

L.1941, c. 291, p. 796, s. 71.