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New Jersey Statutes, Title: 54, TAXATION

    Chapter 34: Transfers taxable.

      Section: 54:34-8: Misconduct of appraiser; penalty

           If an appraiser takes a fee or reward, either directly or indirectly, from an executor or administrator or any other person liable to pay a tax or any portion thereof, under the provisions of this subtitle, he shall be guilty of a misdemeanor, and, on conviction, he shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court. In addition, the state tax commissioner shall immediately dismiss the appraiser so offending from his employment.



This section added to the Rutgers Database: 2012-09-26 13:37:56.






Older versions of 54:34-8 (if available):



Court decisions that cite this statute: CLICK HERE.