NEW JERSEY STATUTES AND CODES
54:34-10 - Failure to testify before appraiser; penalty
54:34-10. Failure to testify before appraiser; penalty
A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the state tax commissioner.
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