New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 5 - CIGARETTE TAX ACT RULES
Subchapter 12 - PENALTIES
Section 18:5-12.5 - Civil penalties
Current through Register Vol. 56, No. 6, March 18, 2024
(a) The following civil violations are subject to a penalty of not more than $1,000:
(b) The possession of unstamped cigarettes by any wholesale or retail dealer or the failure of any consumer to remit the tax due, is subject to a penalty of not more than $1,000 per carton.
(c) As stated in N.J.S.A. 54:40A-32, every transporter who violates the provisions of this Act is guilty of a crime in the fourth degree and shall, in addition to such penalties as attached thereto, be liable to a penalty equal to double the amount of tax due on any unstamped cigarettes transported by him or her, which penalty shall be sued for and recovered in the same manner as provided for the penalties imposed by N.J.S.A. 54:40A-24.