New Jersey Statutes Annotated (Tax)
N.J.S.A. § 54:40A-24
Penalties; jurisdiction; disposition; costs; expenses
601. a. Penalties. Any person who shall engage in any business or activity for which a license is required under the provisions of this act, without first having obtained a license to do so, or who, having had such a license, shall continue to engage in or conduct such business after any such license shall have been revoked, or during a suspension thereof, shall be liable to a penalty of not more than $1,000, which penalty shall be sued for, and shall be recoverable in the name of the director; and each day that any such business is so engaged in or conducted shall be deemed a separate offense.
b. Jurisdiction of court; proceedings. The Superior Court and every municipal court within their respective jurisdictions, and with respect to offenses occurring within the territorial jurisdiction of the court, shall have jurisdiction over proceedings to enforce and collect the penalty. The proceedings shall be brought by and in the name of the director. They shall be summary and in accordance with the "Penalty Enforcement Law of 1999," P.L.1999, c.274 (C.2A:58-10 et seq.). Process shall be either in the nature of a summons or warrant.
If judgment be rendered for the plaintiff, the court shall cause any defendant who refuses or fails to pay forthwith the amount of the judgment rendered against him and all the costs and charges incident thereto, to be committed to the county jail for such period as the court shall determine, not exceeding 60 days.
c. Penalty for further violations; recovery; proceedings in court. In case a person shall, after conviction of any violation of this act, be again convicted of violating the same provision thereof, he may be liable to a penalty for such further violation, in double the maximum penalty which might have been imposed on the first conviction, to be sued for and recovered in the manner above set forth. In case any defendant against whom judgment has been rendered for a money penalty under this subsection, shall fail or neglect to pay forthwith the amount of said penalty, the court shall commit him to jail for such number of days not exceeding 180 days, as the court shall determine.
d. Disposition of penalties. All penalties recovered for violations of this act shall be paid to the director and by him accounted for and paid to the State Treasurer as in the case of State taxes.
e. Costs; expenses. The costs recoverable in any such proceeding shall be recovered by the director in the event of judgment in his favor. If the judgment be for the defendant it shall be without costs against the director. All expenses incident to the recovery of any penalty pursuant to the provisions of this section shall be paid for as any other expense incident to the administration of this act.
L.1948, c.65, s.601; amended 1953, c.51, s.160; 1954, c.225, s.3; 1991, c.91, s.515; 2013, c.145, s.4.
Source: view the official text
In this chapter (40 sections)
- 54:40A-7 · Reports required; penalty required for not filing reports
- 54:40A-7.1 · Monthly report produced by director
- 54:40A-8 · Tax imposed; rate
- 54:40A-9. · Sales to the State and political subdivisions of the State
- 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
- 54:40A-10. · Sales exempt from taxes
- 54:40A-11 · Director to provide revenue stamps
- 54:40A-11.1. · Cost study
- 54:40A-12. · Distributors shall not sell stamps; exceptions
- 54:40A-13. · Credit sales of revenue stamps
- 54:40A-14. · Manner of affixing stamps
- 54:40A-15 · Distributors to affix stamps
- 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
- 54:40A-17 · Use of stamp metering machine
- 54:40A-18. · Sale of stamps to out-of-State distributors
- 54:40A-19. · Redemption and refund of stamps
- 54:40A-20. · Power of director to administer act
- 54:40A-21. · State Tax Uniform Procedure Law applicable
- 54:40A-22. · Power to appoint assistants; special agents; powers
- 54:40A-23. · Records to be kept by taxpayer; inventories
- 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
- 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
- 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
- 54:40A-26 · Refusal or failure to produce records
- 54:40A-27 · Interfering with administration of the act
- 54:40A-28 · Sale of cigarettes without required stamp, violations
- 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
- 54:40A-29. · Forging or counterfeiting revenue stamps
- 54:40A-29.1 · Offenses involving counterfeit cigarettes
- 54:40A-30 · Unstamped cigarettes subject to confiscation
- 54:40A-32 · Records; possession and transportation of unstamped…
- 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
- 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
- 54:40A-38. · Appropriation for enforcement of act
- 54:40A-39. · Appropriation for refund claims
- 54:40A-40. · Powers of director upon approval of act
- 54:40A-41. · Constitutionality
- 54:40A-42. · Repealer
- 54:40A-43. · Effective date
- 54:40A-44 · Advertisements; penalties therefor