54:29A-52 - Penalties - New Jersey Statutes

54:29A-52.  Penalties
    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.