N.J. Stat. Ann. § 44:1-72

For the wrongful failure to keep such book according to the requirements of section 44:1-71 of this title, or for the willful alteration of an entry therein, or the willful mutilation or destruction thereof, the supervisor, superintendent or person in charge shall be liable to a penalty of twenty-five dollars, to be recovered with costs of suit in an action at law by the overseer of the poor of the municipality, superintendent or welfare board controlling the institution, for the use of the municipality, county or district.