N.J. Stat. § 40:48-8.19: Collection of sales tax; penalties

Such ordinance shall provide for the collection of such tax by an officer of such municipality who shall be designated in such ordinance; shall provide methods for enforcement; and may provide penalties for the violation of any of the provisions of such ordinance.

L.1947, c. 71, p. 433, s. 5, eff. April 19, 1947.