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N.J. Stat. Ann. § 54:40A-26

Refusal or failure to produce records

Known as the Uniform Transitional Utility Assessment Act

The act spans §§ 54:10A-1 to 54:8A-99 (2,083 sections).

L.1948, c.65, s.603; amended 1951, c.281, s.3; 2013, c.145, s.7.

603. Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce, on demand by the director or any designated assistant, invoices of all cigarettes purchased or received by him within three years prior to such demand, unless his inability to do so for reasons beyond his control shall be shown by satisfactory proof, shall be guilty of a disorderly persons offense and shall be fined $1,000.

Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.