17:11D-5 Additional penalties. 5. In addition to any sanctions provided by N.J.S.2C:21-19, R.S.31:1-1 et seq., or any other provision of law, a tax preparer who violates any provision of this act shall be liable to a civil administrative penalty not exceeding $1,000 for each violation, to be collected in a summary proceeding pursuant to the 'Penalty Enforcement Law of 1999,' P.L.1999, c.274 (C.2A:58-10 et seq.). L.2007, c.258, s.5.
New Jersey Legal Code