New Jersey § 34:11-33

§ 34:11-33.

If an agreement with a foreign taxing jurisdiction is in force pursuant to section

3 hereof, 1 the Division of Taxation shall ascertain, from any source available to it, such information

as may be required to be furnished to such jurisdiction under or by virtue of the

terms of the agreement, and shall furnish that information to such jurisdiction in

compliance with said agreement. The division is authorized, to the extent necessary to comply with the terms of

said agreement, to adopt and enforce rules and regulations requiring employers within

this State to furnish the division with information in regard to names and addresses,

in such jurisdiction, of persons employed by them who reside in such jurisdiction. The division, by such rules and regulations, may provide that any employer who fails

to furnish the required information within the time prescribed by the division, shall,

unless the employer shall establish to the satisfaction of the division that such

failure was in good faith and was not willful, be liable to a penalty, with respect

to each such name and address not reported, of $1.00 for each calendar month or fraction

thereof that the information was withheld; provided, nevertheless, that the amount

of such penalties which may be assessed against a single employer shall not exceed

$1,000.00 for any calendar year. Such penalty shall be recoverable under the provisions of the Penalty Enforcement

Law. 1

N.J.S.A. § 34:11-33.3.