54:34-8 - Misconduct of appraiser; penalty - New Jersey Statutes

54:34-8.  Misconduct of appraiser;  penalty
    If an appraiser takes a fee or reward, either directly or indirectly, from an executor or administrator or any other person liable to pay a tax or any portion thereof, under the provisions of this subtitle, he shall be guilty of a  misdemeanor, and, on conviction, he shall be punished by a fine not exceeding  one thousand dollars, or by imprisonment not exceeding one year, or both, at  the discretion of the court.  In addition, the state tax commissioner shall  immediately dismiss the appraiser so offending from his employment.