N.J. Stat. § 17:11D-5
Current through L. 2024, c. 87.
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.).
N.J.S. § 17:11D-5