N.J.S.A. § 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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In this chapter (5 sections)
- 54:14-1. · Time when taxes due; notification of deductions; interest…
- 54:14-2. · Book, records, etc. to Director of Division of Taxation if…
- 54:14-3. · Penalty upon failure to produce books or records
- 54:14-5. · Action at law to recover tax; preferred debt in case of…
- 54:14-6. · Injunctive relief against exercise of powers by delinquent…