54:4-79 - Arrest and imprisonment for nonpayment of personal taxes - New Jersey Statutes

54:4-79.  Arrest and imprisonment for nonpayment of personal taxes
    If goods and chattels of the delinquent cannot be found, or not sufficient to make all the money required to pay the taxes on personal property and dog tax, the collector may, in person or by deputy, take the body of the delinquent  and unless the tax is at once paid with costs, deliver him to the sheriff or  jailer of the county, to be kept in close and safe custody until payment be  made of the amount due on the taxes with costs, but there shall be no arrest or  imprisonment for default in payment of taxes on real estate.

     Amended by L.1967, c. 153, s. 3, eff. July 10, 1967.