{"data":{"id":"us-nj/n.j.-stat.-40-48-8.19","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:48-8.19","heading":"Collection of sales tax;  penalties","body":"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.\nL.1947, c. 71, p. 433, s. 5, eff. April 19, 1947.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"094f75b6833ace13795d95dc0949d11056ad46ed777edb398d088c5f092dda2a","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-48-8.18","next":"us-nj/n.j.-stat.-40-48-8.20"},"notice":"GroundRules: Original legal text. Not legal advice."}