New Jersey Statutes Title 2A. Administration of Civil and Criminal Justice 2A § 93-5.1

A person who has been convicted of a violation of N.J.S. 2A:93-4, 2A:93-6, 2A:97-1, 2A:105-1 or 2A:105-2 from which there has occurred pecuniary gain to the offender or pecuniary loss to the victim may be ordered by the court to make restitution to the victim, in addition to paying any fine. In such a case the court shall, without a jury, conduct such hearing as is necessary to make findings as to the monetary amount of the pecuniary gain or pecuniary loss. For the purposes of this section, the term “gain” means the amount of money or the value of property derived by the offender, the term “loss” means the amount of money or the value of property separated from the victim, and the term “victim” includes the State or any of its political or administrative subdivisions. No restitution ordered paid to the victim shall exceed the victim's loss.