Go to Previous Versions of this Section
  1. 2023 N.J. Rev. Stat. (here)
  2. 2022 N.J. Rev. Stat.
  3. 2021 N.J. Rev. Stat.
  4. View All Versions

2023 New Jersey Revised Statutes
Title 54 - Taxation
Section 54:29A-52 - Penalties

Universal Citation:
NJ Rev Stat § 54:29A-52 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

54:29A-52. Penalties

If any taxpayer shall willfully neglect to make returns as required by this act, the taxpayer shall forfeit as a penalty not exceeding ten thousand dollars ($10,000.00) for each offense to be assessed by a jury. The penalty shall be recovered by a civil action in the Superior Court, brought in the name of the State, and shall be paid into the State treasury. The commissioner shall certify any such default to the Attorney-General, who shall prosecute the action for the penalty.

L.1941, c. 291, p. 790, s. 52. Amended by L.1953, c. 51, p. 921, s. 131.

Previous Next
Disclaimer: These codes may not be the most recent version. New Jersey may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.