N.J. Stat. § 27:26A-17
Any employer found to be in violation of the requirement provided in section 2 of P.L. 2019, c. 38(C.27:26A-16) shall be liable for a civil penalty of not less than $100 and not more than $250 for a first violation. An employer shall have 90 days to offer a pre-tax transportation fringe benefit before the civil penalty is imposed. After 90 days, each additional 30-day period in which an employer fails to offer a pre-tax transportation fringe benefit shall constitute a subsequent violation and a civil penalty of $250 shall be imposed for each subsequent violation. A civil penalty shall not be imposed on any individual employer more than once in any 30-day period. Any penalty incurred under this section may be recovered with costs, and, if applicable, interest charges, in a summary proceeding pursuant to the "Penalty Enforcement Law of 1999," P.L. 1999, c. 274(C.2A:58-10 et seq.).
The Commissioner of Labor and Workforce Development shall ensure compliance with the requirement provided in section 2 of P.L. 2019, c. 38(C.27:26A-16) and may issue citations for violations as provided for in this section.
N.J.S. § 27:26A-17