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N.J.S.A. § 54:29A-52.

Penalties

Official textNew Jersey Statutes Annotated (Tax)lis.njleg.state.nj.uslast amended
Summarize

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.

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In this chapter (40 sections)
  1. 54:29A-26. · Review of assessments; notice
  2. 54:29A-27. · Period of limitations
  3. 54:29A-28. · Certification to Comptroller
  4. 54:29A-29. · Credit for taxes paid locally
  5. 54:29A-30. · Disposition of receipts
  6. 54:29A-31. · Appeal to tax court
  7. 54:29A-32. · Complaint and notice
  8. 54:29A-33. · Hearing upon complaint
  9. 54:29A-34. · Conclusion of hearings
  10. 54:29A-35. · Certifications
  11. 54:29A-43.1. · Dual assessment; appeal to tax court
  12. 54:29A-43.6. · Repeals
  13. 54:29A-44. · Returns of information
  14. 54:29A-45. · Returns; form and content
  15. 54:29A-46. · Payments; due dates
  16. 54:29A-46.1. · Payment of franchise tax assessed for 1941
  17. 54:29A-48. · Payment by person interested
  18. 54:29A-49. · Payment pending litigation; credits
  19. 54:29A-50. · Payments pending litigation; distribution
  20. 54:29A-51. · Extension of time
  21. 54:29A-52. · Penalties
  22. 54:29A-53. · Interest
  23. 54:29A-54. · Lien of taxes
  24. 54:29A-55. · Tax a debt; preference
  25. 54:29A-56. · Collection not to be stayed
  26. 54:29A-57. · Additional remedy; certificate that taxpayer is indebted,…
  27. 54:29A-58. · Action to enforce lien
  28. 54:29A-59. · Parties to proceedings
  29. 54:29A-60. · Determination of rights; direction of sale
  30. 54:29A-61. · Receivership
  31. 54:29A-62. · Rules and regulations
  32. 54:29A-63. · Audits and investigations
  33. 54:29A-64. · Hearings; oaths
  34. 54:29A-65. · Subpoenas
  35. 54:29A-66. · Employment of technical assistants
  36. 54:29A-67. · Personal knowledge of commissioner
  37. 54:29A-68. · Attendance of Attorney-General
  38. 54:29A-69. · Employment of assistant counsel
  39. 54:29A-70. · Criminal penalties
  40. 54:29A-71. · False swearing
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