N.J. Stat. § 2A:32C-2
As used in this act:
"Attorney General" means the Attorney General of the State of New Jersey, or the Attorney General's designee.
"Claim" means any request or demand, under a contract or otherwise, for money or property, whether or not the State has title to the money or property, or for services, that is made to any employee, officer, or agent of the State, or is made to any contractor, grantee, or other recipient if the money, property, or service is to be spent or used on the State's behalf or to advance a State program or interest, if the State provides or has provided any portion of the money, property, or services requested or demanded or if the State will reimburse the contractor, grantee, or other recipient for any portion of the money, property, or services requested or demanded. The term does not include claims, records, or statements made in connection with State tax laws or requests or demands for money or property that the State has paid to an individual as compensation for governmental employment or as an income subsidy with no restrictions on that individual's use of the money or property.
"Knowing" or "knowingly" means, with respect to information, that a person:
No proof of specific intent to defraud is required. Acts occurring by innocent mistake or as a result of mere negligence shall be a defense to an action under this act.
"Material" means having a natural tendency to influence, or be capable of influencing, the payment or receipt of money or property.
"Obligation" means an established duty, whether or not fixed, arising from an express or implied contractual, grantor-grantee, or licensor-licensee relationship, from a fee-based or similar relationship, from statute or regulation, or from the retention of any overpayment.
"State" means any of the principal departments in the Executive Branch of State government, and any division, board, bureau, office, commission or other instrumentality within or created by such department; and any independent State authority, commission, instrumentality or agency.
N.J.S. § 2A:32C-2