New Jersey Statutes Title 54. Taxation 54 § 49-10

All penalties and interest when imposed by this or by any State tax law as well as the fee imposed for the cost of collection under section 8 of P.L.1987, c. 76 (C.54:49-12.1),R.S.54:49-13, and the compensation for debt collection services under section 2 of P.L.1992, c. 172 (C.54:49-12.3) shall be payable to and recoverable by the director in the same manner as if they were a part of the tax imposed.