{"data":{"id":"us-nj/n.j.-stat.-54-34-10","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:34-10","heading":"Failure to testify before appraiser;  penalty","body":"A person failing to attend before an appraiser after service of a subpoena,  or refusing to give information concerning an estate, shall be liable to a  penalty of two hundred dollars, to be recovered in an action at law by the  state tax commissioner.","path":["TITLE 54 TAXATION"],"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":"6e433c1e138371ee5a2544c98b5f42b04ea9ed2b9fc6eeb90bb68888c02f27e4","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-34-9","next":"us-nj/n.j.-stat.-54-34-12"},"notice":"GroundRules: Original legal text. Not legal advice."}