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New Jersey Statutes Annotated (Tax)

N.J.S.A. § 54:40A-27

Interfering with administration of the act

Official textlis.njleg.state.nj.uslast amended

604. Any person who prevents or hinders the director or any designated assistant from making a cigarette inventory, examination and full inspection of any place where cigarettes are sold or stored, or prevents or hinders the inspection of invoices, books, records, or papers required to be kept, shall be guilty of a disorderly persons offense and shall be fined $1,000.

L.1948, c.65, s.604; amended 1951, c.281, s.4; 1968, c.351, s.6; 2013, c.145, s.8.

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In this chapter (40 sections)
  1. 54:40A-9.1. · Sales by licensed manufacturers to licensed distributors
  2. 54:40A-10. · Sales exempt from taxes
  3. 54:40A-11 · Director to provide revenue stamps
  4. 54:40A-11.1. · Cost study
  5. 54:40A-12. · Distributors shall not sell stamps; exceptions
  6. 54:40A-13. · Credit sales of revenue stamps
  7. 54:40A-14. · Manner of affixing stamps
  8. 54:40A-15 · Distributors to affix stamps
  9. 54:40A-16 · Nonacceptance of unstamped, illegally stamped cigarettes
  10. 54:40A-17 · Use of stamp metering machine
  11. 54:40A-18. · Sale of stamps to out-of-State distributors
  12. 54:40A-19. · Redemption and refund of stamps
  13. 54:40A-20. · Power of director to administer act
  14. 54:40A-21. · State Tax Uniform Procedure Law applicable
  15. 54:40A-22. · Power to appoint assistants; special agents; powers
  16. 54:40A-23. · Records to be kept by taxpayer; inventories
  17. 54:40A-24 · Penalties; jurisdiction; disposition; costs; expenses
  18. 54:40A-24.1 · Penalty for selling cigarettes not of employer's…
  19. 54:40A-25 · Possessing cigarettes not bearing required revenue stamps
  20. 54:40A-26 · Refusal or failure to produce records
  21. 54:40A-27 · Interfering with administration of the act
  22. 54:40A-28 · Sale of cigarettes without required stamp, violations
  23. 54:40A-28.1 · Possession of cigarettes without proper stamp, violations
  24. 54:40A-29. · Forging or counterfeiting revenue stamps
  25. 54:40A-29.1 · Offenses involving counterfeit cigarettes
  26. 54:40A-30 · Unstamped cigarettes subject to confiscation
  27. 54:40A-32 · Records; possession and transportation of unstamped…
  28. 54:40A-32.1 · Cigarette vending machines, certain circumstances,…
  29. 54:40A-37. · Proceeds of the collection of taxes and license fees to be…
  30. 54:40A-38. · Appropriation for enforcement of act
  31. 54:40A-39. · Appropriation for refund claims
  32. 54:40A-40. · Powers of director upon approval of act
  33. 54:40A-41. · Constitutionality
  34. 54:40A-42. · Repealer
  35. 54:40A-43. · Effective date
  36. 54:40A-44 · Advertisements; penalties therefor
  37. 54:40A-45. · Tobacco industry advisory council; membership; report
  38. 54:40A-46 · Short title
  39. 54:40A-47 · Findings, declarations relative to out-of-State cigarette…
  40. 54:40A-48 · "Face-to-face sale" defined
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