N.J.A.C. 18:18-12.2 - Failure to Keep Records or Permit Inspection

(a) Any person who fails to furnish an invoice, keep the records required to be kept by virtue of N.J.S.A. 54:39-135 and 54:39-139, or who refuses or fails to permit inspection of such records by the Director or any of his or her agents will be subject to a civil penalty of $ 1,000.

(b) For failure to pay the penalty after conviction, he or she may be imprisoned for a period of not less than five nor more than 30 days.

(c) Any person who shall refuse to permit any inspection or audit shall be subject to a civil penalty of $ 5,000 in addition to any penalty imposed by any other provision.