N.J. Stat. § 54:34-10

Current through L. 2023, c. 320.
Section 54:34-10 - Failure to testify before appraiser; penalty

A person failing to attend before an appraiser after service of a subpoena, or refusing to give information concerning an estate, shall be liable to a penalty of two hundred dollars, to be recovered in an action at law by the state tax commissioner.

N.J.S. § 54:34-10