New Jersey § 54:29A-52 Penalties

New Jersey Statutes

§ 54:29A-52 — Penalties

New Jersey § 54:29A-52

Title 54TAXATION

This text of New Jersey § 54:29A-52 (Penalties) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 54:29A-52 (2026).

Text

If any taxpayer shall willfully neglect to make returns as required by this act, the taxpayer shall forfeit as a penalty not exceeding ten thousand dollars ($10,000.00) for each offense to be assessed by a jury. The penalty shall be recovered by a civil action in the Superior Court, brought in the name of the State, and shall be paid into the State treasury. The commissioner shall certify any such default to the Attorney-General, who shall prosecute the action for the penalty. L.1941, c. 291, p. 790, s.

52.Amended by L.1953, c. 51, p. 921, s. 131.

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If any taxpayer shall willfully neglect to make returns as required by this act, the taxpayer shall forfeit as a penalty not exceeding ten thousand dollars ($10,000.00) for each offense to be assessed by a jury. The penalty shall be recovered by a civil action in the Superior Court, brought in the name of the State, and shall be paid into the State treasury. The commissioner shall certify any such default to the Attorney-General, who shall prosecute the action for the penalty. L.1941, c. 291, p. 790, s. 52. Amended by L.1953, c. 51, p. 921, s. 131.