N.J.A.C. 18:22-8.4 - Failure to Make Returns; Penalties and Perjury

(a) Any taxpayer refusing or neglecting to make the statements provided for in N.J.A.C. 18:22-8.1 shall forfeit and pay to the State of New Jersey the sum of $ 100.00 per day for each day of refusal or neglect, to be recovered in an action at law in the name of the State and which, when recovered, will be paid into the State treasury and, in addition, may be liable for the penalties provided for in the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq.

(b) The Director shall certify any default to the Attorney General of the State who shall then prosecute an action at law for the penalty.