New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 18 - MOTOR FUEL TAX
Subchapter 12 - OFFENSES, FINES AND PENALTIES
Section 18:18-12.2 - Failure to keep records or permit inspection
Universal Citation: NJ Admin Code 18:18-12.2
Current through Register Vol. 56, No. 6, March 18, 2024
(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.
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