{"data":{"id":"us-nj/n.j.-stat.-54-4-8.66a","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:4-8.66a","heading":"Misrepresentation, penalty.","body":"14.\tAny individual who receives a homestead rebate or credit otherwise authorized under this act but as a result of an intentional misrepresentation of a material fact shall be required to repay to the director the amount of the homestead rebate or credit and shall be liable to a penalty equal to 150% of the amount of the homestead rebate or credit paid as a result of that misrepresentation.\nL.1999, c.63, s.14; amended 2004, c.40, s.13; 2007, c.62, s.29.","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":"ff763fa68750f25925119b50fc9aa0f7118cd9372da49b022f0c6ab53e21022b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-4-8.66","next":"us-nj/n.j.-stat.-54-4-8.66b"},"notice":"GroundRules: Original legal text. Not legal advice."}