N.J.S.A. 54:40A-26 — Refusal or failure to produce records.

54:40A-26 Refusal or failure to produce records. 603. Any person engaged in the business of manufacturing, purchasing, selling, consigning, shipping, distributing, or transporting cigarettes, who shall refuse or fail to produce, on demand by the director or any designated assistant, invoices of all cigarettes purchased or received by him within three years prior to such demand, unless his inability to do so for reasons beyond his control shall be shown by satisfactory proof, shall be guilty of a disorderly persons offense and shall be fined $1,000. L.1948, c.65, s.603; amended 1951, c.281, s.3; 2013, c.145, s.7.

This is the verbatim text of N.J.S.A. 54:40A-26, retrieved from the New Jersey Legislature's public statute corpus. Statutes are amended periodically — for the most current version, check the external source link above. Kyzer is not a law firm and this page is not legal advice.