2017 New Jersey Revised Statutes
TITLE 54 - TAXATION
Section 54:14-3 - Penalty upon failure to produce books or records

Universal Citation: NJ Rev Stat § 54:14-3 (2017)

54:14-3. Penalty upon failure to produce books or records

A company failing to produce its books and other records or submit them for examination upon demand of the state tax commissioner, shall be liable to a penalty of one hundred dollars and an additional penalty of ten dollars for each day for which such failure continues, recoverable by the state tax commissioner in the name of the state of New Jersey in an action at law.

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