There is a newer version of the New Jersey Revised Statutes
2013 New Jersey Revised Statutes
Title 54 - TAXATION
Section 54:49-9.1 - 50% of assessment for civil fraud
NJ Rev Stat § 54:49-9.1 (2013) What's This?
54:49-9.1. 50% of assessment for civil fraud
If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9.
L. 1987, c. 76, s. 60.
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