2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:40A-27 - Interfering with administration of the act
54:40A-27. Interfering with administration of the act
Any person who prevents or hinders the director or any designated assistant from making a cigarette inventory, examination and full inspection of any place where cigarettes are sold or stored, or prevents or hinders the inspection of invoices, books, records, or papers required to be kept, shall be liable to a penalty of not more than $250.00 for each individual offense.
L.1948, c. 65, p. 168, s. 604. Amended by L.1951, c. 281, p. 975, s. 4; L.1968, c. 351, s. 6, eff. Nov. 18, 1968.
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