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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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