N.J. Stat. § 54:3-23
Current through L. 2023, c. 256.
In case of the failure of a person to obey any such order or subpoena of a county board of taxation, or to answer any inquiry properly put to him upon such examination, the person shall be punishable by the Superior Court in the same manner as such failure is punishable by that court in a case therein pending.
N.J.S. § 54:3-23