N.J.A.C. 18:19-5.4 - Refusal to Obey Subpoena

If any person subpoenaed to attend any hearing held pursuant to this chapter fails to appear, to be examined or answer any questions, or to produce any books, records, papers, vouchers, accounts, or documents properly subpoenaed by the Director or employee of the Division of Taxation designated by the Director to act in his or her behalf, the Director may apply to the Superior Court to compel such person to comply with the subpoena.