New Jersey Code § 54:4-8.66a

Misrepresentation, penalty.
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54:4-8.66a Misrepresentation, penalty.
14. Any individual who receives a homestead rebate or credit otherwise authorized under this act but as a result of an intentional misrepresentation of a material fact shall be required to repay to the director the amount of the homestead rebate or credit and shall be liable to a penalty equal to 150% of the amount of the homestead rebate or credit paid as a result of that misrepresentation.
L.1999, c.63, s.14; amended 2004, c.40, s.13; 2007, c.62, s.29.

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