N.J. Stat. Ann. § 39:5-43

Any person who, having collected any fine for any violation of this subtitle, fails, within 30 days, to return the same to the director or the proper financial officer of the county or municipality, as the case may be, shall be subject to a penalty not exceeding $500.00 for the first offense, and a penalty of $1,000.00 or imprisonment not exceeding 1 year, or both, at the discretion of the court, upon any subsequent conviction.