N.J. Stat. § 54:53-8: Penalties and liabilities; allowable subjects of compromise

A compromise agreement may relate to a civil or criminal liability for taxes, interest, ad valorem penalties or specific penalties. A criminal liability may be compromised only if it involves a violation of a regulatory provision or a related statute in Title 54 or Title 56 of the Revised Statutes, and then only if such violation was not deliberately committed with intent to defraud.

L.1975, c. 387, s. 8, eff. March 3, 1976.