New Jersey Statutes Title 27. Highways 27 § 26A-17

Any employer found to be in violation of the requirement provided in section 2 of P.L.2019, c. 38 (C.27:26A-16) shall be liable for a civil penalty of not less than $100 and not more than $250 for a first violation. An employer shall have 90 days to offer a pre-tax transportation fringe benefit before the civil penalty is imposed. After 90 days, each additional 30-day period in which an employer fails to offer a pre-tax transportation fringe benefit shall constitute a subsequent violation and a civil penalty of $250 shall be imposed for each subsequent violation. A civil penalty shall not be imposed on any individual employer more than once in any 30 day period. Any penalty incurred under this section may be recovered with costs, and, if applicable, interest charges, in a summary proceeding pursuant to the “Penalty Enforcement Law of 1999,” P.L.1999, c. 274 (C.2A:58-10 et seq.).

The Commissioner of Labor and Workforce Development shall ensure compliance with the requirement provided in section 2 of P.L.2019, c. 38 (C.27:26A-16) and may issue citations for violations as provided for in this section.