N.J.S.A. § 54:47B-8.
Violations; penalty
Any distributor of seed potatoes who shall falsely or fraudulently make any report required by this act or who shall evade or violate any of the provisions of this act or who willfully interferes with any authorized person in the performance of such person's duties under this act or any grower who knowingly uses seed potatoes where the tax as provided by this act has not been paid shall be liable to a penalty of not more than $50.00 for the first offense and a penalty of not more than $100.00 for any subsequent offense to be enforced and collected by the department in a summary proceeding pursuant to the "Penalty Enforcement Law" (N.J.S. 2A:58).
L.1957, c. 169, p. 602, s. 8.
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In this chapter (17 sections)
- 54:47B-1. · Title
- 54:47B-2. · Definitions
- 54:47B-3. · Excise tax
- 54:47B-4. · Single payment of tax; liability of grower
- 54:47B-5. · Distributors to collect tax; exception
- 54:47B-6. · Payment of tax; report
- 54:47B-7. · Records of distributor
- 54:47B-8. · Violations; penalty
- 54:47B-9. · Injunction
- 54:47B-10. · Seed potato tax account; expenditures
- 54:47B-11. · Council; qualifications; term; vacancies; compensation
- 54:47B-12. · Organization of council
- 54:47B-13. · Rules and regulations; employment; records; report
- 54:47B-14. · Estimate of revenues
- 54:47B-15. · Promotion of industry
- 54:47B-16. · Appropriation
- 54:47B-17. · Effective date