NJ Rev Stat § 54:34-10 - Failure to Testify Before Appraiser; Penalty

Section 34-10 - Failure to Testify Before Appraiser; Penalty
Section 34-9 - Making Appraisement; Notice Of; Taking Evidence; ReportSection 34-12 - Levying the Tax; Notice to Parties Interested

A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the state tax commissioner.

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