Section 17:11D-5 - Additional penalties.

NJ Rev Stat § 17:11D-5 (2019) (N/A)
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17:11D-5 Additional penalties.

5. In addition to any sanctions provided by N.J.S.2C:21-19, R.S.31:1-1 et seq., or any other provision of law, a tax preparer who violates any provision of this act shall be liable to a civil administrative penalty not exceeding $1,000 for each violation, to be collected in a summary proceeding pursuant to the "Penalty Enforcement Law of 1999," P.L.1999, c.274 (C.2A:58-10 et seq.).

L.2007, c.258, s.5.