New Jersey § 54:40A-26 Refusal or failure to produce records.

New Jersey Statutes

§ 54:40A-26 — Refusal or failure to produce records.

New Jersey § 54:40A-26

Title 54TAXATION

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Bluebook

N.J. Stat. Ann. § 54:40A-26 (2026).

Text

603.Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce, on demand by the director or any designated assistant, invoices of all cigarettes purchased or received by him within three years prior to such demand, unless his inability to do so for reasons beyond his control shall be shown by satisfactory proof, shall be guilty of a disorderly persons offense and shall be fined $1,000. L.1948, c.65, s.603; amended 1951, c.281, s.3; 2013, c.145, s.7.

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603. Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce, on demand by the director or any designated assistant, invoices of all cigarettes purchased or received by him within three years prior to such demand, unless his inability to do so for reasons beyond his control shall be shown by satisfactory proof, shall be guilty of a disorderly persons offense and shall be fined $1,000. L.1948, c.65, s.603; amended 1951, c.281, s.3; 2013, c.145, s.7.