New Jersey Code § 4:19-3

Refusal to report number and age of dogs; penalty
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4:19-3. Refusal to report number and age of dogs; penalty
An inhabitant who shall refuse or willfully neglect to deliver to the assessor, when required by him, a true account of the number and age of the dogs made taxable under this article which are owned or harbored by him shall, for every such failure, be liable to a penalty of five dollars ($5.00), to be recovered with costs by the collector of the taxing district in a civil action, the amount of the penalty recovered to be for the use of the taxing district.

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