New Jersey Statutes Title 54. Taxation 54 § 40A-25

Any wholesale dealer or retail dealer who violates the provisions of section four hundred six of this act,  1 and any consumer who fails to report and remit the tax due as provided by section two hundred five of this act,  2 shall be liable to a penalty of not more than $1,000 for each individual carton of unstamped or illegally stamped cigarettes in the dealer's possession, which penalty shall be sued for and recovered in the same manner as provided for the penalties imposed by section six hundred one of this act.  3