N.J.S.A. § 54:34-8.
Misconduct of appraiser; penalty
If an appraiser takes a fee or reward, either directly or indirectly, from an executor or administrator or any other person liable to pay a tax or any portion thereof, under the provisions of this subtitle, he shall be guilty of a misdemeanor, and, on conviction, he shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court. In addition, the state tax commissioner shall immediately dismiss the appraiser so offending from his employment.
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In this chapter (14 sections)
- 54:34-1 · Transfers taxable
- 54:34-1.1. · Irrevocable disposition of reserved income, rights, etc.,…
- 54:34-2 · Transfer inheritance tax; phase-out
- 54:34-2.1. · Mutually acknowledged relationship of parent and child;…
- 54:34-3. · Ratio tax on transfer of property on nonresident
- 54:34-4 · Exemptions
- 54:34-5. · Deductions to ascertain market value
- 54:34-6. · Appointment of appraisers
- 54:34-7. · Compensation of appraisers
- 54:34-8. · Misconduct of appraiser; penalty
- 54:34-9. · Making appraisement; notice of; taking evidence; report
- 54:34-10. · Failure to testify before appraiser; penalty
- 54:34-12. · Levying the tax; notice to parties interested
- 54:34-13 · Appeal of appraisement, assessment