N.J. Stat. Ann. § 54:52-15

25. A person is guilty of a crime of the third degree if, after having collected or withheld taxes as required by any State tax law, whether or not the person is authorized, licensed, or registered to collect or withhold taxes, the person purposely fails to turn over the taxes to the Director of the Division of Taxation in the manner and at the time prescribed by law. The crime shall be of the second degree if the amount of the tax collected or withheld is $75,000.00 or more, or if the taxes the person failed to turn over to the Director of the Division of Taxation were collected or withheld as part of an organized retail theft enterprise in violation of section 2 of P.L.2006, c.56 (C.2C:20-11.2).