54A:9-18 - Order to compel compliance - New Jersey Statutes

54A:9-18.  Order to compel compliance.
      (a) Failure to file tax return.    If any person willfully refuses to file  an income tax return required by this act, the director may apply to a judge of  the superior court for an order directing such person to file the required  return.  If a person fails or refuses to obey such order, he shall be guilty of  contempt of court.

      (b) Failure to furnish records or testimony.    If any person willfully refuses to make available any books, papers, records or memoranda for examination by the director or his representative or willfully refuses to attend and testify, pursuant to the powers conferred on the director under this  act, the director may apply to a judge in the superior court in the county  where such person resides, for an order directing that person to comply with  the director's request for books, papers, records or memoranda or for his  attendance and testimony.  If the books, papers, records or memoranda required  by the director are in the custody of a corporation, the order of the court may  be directed to any principal officer of such corporation.  If a person fails or  refuses to obey such order, he shall be guilty of contempt of court.

     L.1976, c. 47, s. 54A:9-18, eff. July 8, 1976, operative Aug. 30, 1976.