54:29A-52 - Penalties
54:29A-52.Ā Penalties
If any taxpayer shall willfully neglect to make returns as required by thisĀ act, the taxpayer shall forfeit as a penalty not exceeding ten thousand dollarsĀ ($10,000.00) for each offense to be assessed by a jury. The penalty shall beĀ recovered by a civil action in the Superior Court, brought in the name of theĀ State, and shall be paid into the State treasury.Ā The commissioner shallĀ certify any such default to the Attorney-General, who shall prosecute theĀ action for the penalty.
L.1941, c. 291, p. 790, s. 52.Ā Amended by L.1953, c. 51, p. 921, s. 131.
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If any taxpayer shall willfully neglect to make returns as required by thisĀ act, the taxpayer shall forfeit as a penalty not exceeding ten thousand dollarsĀ ($10,000.00) for each offense to be assessed by a jury. The penalty shall beĀ recovered by a civil action in the Superior Court, brought in the name of theĀ State, and shall be paid into the State treasury.Ā The commissioner shallĀ certify any such default to the Attorney-General, who shall prosecute theĀ action for the penalty.
L.1941, c. 291, p. 790, s. 52.Ā Amended by L.1953, c. 51, p. 921, s. 131.
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