N.J. Stat. § 26:2D-87
A person who violates the provisions of P.L. 1989, c.234 (C.26:2D-81 et seq.) and P.L. 2006, c. 48(C.26:2D-82.1 et al.) is subject to a penalty of $100 for the first offense and $200 for each subsequent offense, except that a tanning facility operator who violates the provisions of section 1 of P.L. 2006, c. 48(C.26:2D-82.1) concerning a minor's use of the tanning facility is subject to a penalty of $1,000 for the first offense, $2,000 for the second offense, and $2,000 and a five-day suspension of the facility's registration and operation for a third and subsequent offense. The penalty shall be sued for and collected in a court of competent jurisdiction in a summary proceeding in accordance with the "Penalty Enforcement Law of 1999," P.L. 1999, c. 274(C.2A:58-10 et seq.).
A penalty recovered under the provisions of P.L. 1989, c.234 (C.26:2D-81 et seq.) and P.L. 2006, c. 48(C.26:2D-82.1 et al.) shall be recovered by and in the name of the Commissioner of Health or by and in the name of the local board of health. When the plaintiff is the Commissioner of Health the penalty recovered shall be paid by the commissioner into the treasury of the State. When the plaintiff is a local board of health, the penalty recovered shall be paid by the local board of health into the treasury of the municipality where the violation occurred.
N.J.S. § 26:2D-87