N.J. Stat. § 54:49-9.1: 50% of assessment for civil fraud

If any part of an assessment is due to civil fraud, there shall be added to the tax an amount equal to 50% of the assessment. This amount shall be in lieu of any other additions to the tax imposed by R.S. 54:49-4 and R.S. 54:49-9.

L. 1987, c. 76, s. 60.