N.J. Stat. § 56:6-10: Refusal to obey subpoena; compelling compliance

If a person subpoenaed to attend any hearing under this act fails to appear, be examined or answer any question or produce any books, records, papers, vouchers, accounts or documents when subpoenaed so to do by the Director of the Division of Taxation or by any employee of the Division of Taxation designated by the director, the director or such employee of the said division may apply to the Superior Court to compel the person to comply forthwith with the subpoena.

L.1938, c. 163, p. 370, art. V, s. 505. Amended by L.1953, c. 53, p. 950, s. 13.