Section 40:48H-4 - Noncompliance; disorderly persona. Any person having the obligation to collect any tax imposed under sections 19 through 27 of P.L. 2009, c. 90(C.40:48H-1 et seq.) who fails, neglects, or refuses to make any report required by the Director of the Division of Taxation in the Department of the Treasury or by an ordinance adopted pursuant to sections 19 through 27 of P.L. 2009, c. 90(C.40:48H-1 et seq.), any such person who refuses to permit an officer or agent designed by the director or by the municipality to examine his books, records, and papers, and any such person who knowingly makes any incomplete, false, or fraudulent report, or who attempts to do anything whatsoever to avoid the full disclosure of the amount due under the ordinance to avoid the payment of the whole or any part thereof, is a disorderly person.b. The failure of any person to receive or procure the forms required for making reports required by the director or by an ordinance adopted pursuant to section 20 of P.L. 2009, c. 90(C.40:48H-2) shall not excuse him from making those reports.Added by L. 2009, c. 90,s. 22, eff. 7/28/2009.