N.J. Admin. Code § 18:5-12.5

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:5-12.5 - Civil penalties

(a) The following civil violations are subject to a penalty of not more than $1,000:

1. Transacting business when not licensed;

2. Making false entries with intent to evade payment of tax;

3. The sale or exchange by a manufacturer's representative of brands of cigarettes other than those of his or her employer's manufacturer; or

4. The violation of the Act for which no other penalty is prescribed.

(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.

N.J. Admin. Code § 18:5-12.5

Amended by 49 N.J.R. 1912(b), effective 7/3/2017