New Jersey Regulations § 19:25-17.3A Penalties for failure to file

(a) In determining the amount of penalties to be imposed for the failure to file a report or a reporting transaction, the Commission shall consider such offenses as more egregious than the late filing of that report or that reporting transaction, and the Commission shall impose penalties as provided in this section, in the absence of any aggravating or mitigating factors set forth in 19:25-17.3C .

(b) In determining the amount of a penalty to be imposed for failure to file a Candidate--Sworn Statement (Form A-1), a Joint Candidates Committee--Sworn Statement (Form A-2), a Committee--Sworn Statement (Form A-3), or a Recall Committee--Sworn Statement (Form A-4), the Commission shall impose a penalty in an amount that is equal to the maximum penalty provided in 19:25-17.3 .

(c) In determining the amount of penalties to be imposed for failure to file a Report of Contributions and Expenditures (Form R-1) or a Receipts and Expenditures Quarterly Report (Form R-3), where the total dollar amount of all contribution and expenditure reporting transactions required to be reported on that election fund or quarterly report is less than or equal to the maximum penalty provided in 19:25-17.3 , the Commission shall impose the maximum penalty provided in 19:25-17.3 for each report that is not filed.

(d) In determining the amount of penalties to be imposed for failure to file a Report of Contributions and Expenditures (Form R-1) or a Receipts and Expenditures Quarterly Report (Form R-3), where the total dollar amount of all contribution and expenditure reporting transactions required to be reported on that election fund or quarterly report is greater than the maximum penalty provided in 19:25-17.3 , the failure to report each contribution reporting transaction and each expenditure reporting transaction that was required to be reported on that election fund or quarterly report shall constitute a separate offense, pursuant to 19:25-17.2 . The Commission shall impose a penalty for each such separate offense in an amount that is not less than the dollar amount of the unreported contribution or expenditure reporting transaction, up to the maximum penalty provided in 19:25-17.3 for each unreported contribution or expenditure reporting transaction.

(e) In determining the amount of penalties to be imposed for failure to file a Supplemental Contributor and Expenditure Information (Form 72/24-HR), a Report of Independent Expenditures (Form IND), a Supplemental Contributor Information (Form C-1), a Supplemental Contributor Information (Form C-3), a Supplemental Expenditure Information (Form E-1), or a Continuing Political Committee Supplemental Expenditure Information (Form E-3), the failure to report each contribution reporting transaction and each expenditure reporting transaction that was required to be reported on such report(s), shall constitute a separate offense, pursuant to N.J.A.C. 19:25-17.2 . The Commission shall impose a penalty for each failure to report a contribution reporting transaction or an expenditure reporting transaction, and each penalty shall be not less than the dollar amount of each such unreported contribution or expenditure reporting transaction, up to the maximum penalty provided at N.J.A.C. 19:25-17.3 for each unreported contribution or expenditure reporting transaction.

(f) In determining the amount of a penalty to be imposed for failure to report a contribution reporting transaction or an expenditure reporting transaction on a filed report, the Commission shall impose a penalty in an amount that is not less than the dollar amount of each such unreported contribution or expenditure reporting transaction, subject to the maximum penalty provided in 19:25-17.3 for each unreported contribution or expenditure reporting transaction.

(g) In determining the amount of a penalty to be imposed for failure to file any report not described in (b) through (f) above, including, but not limited to, a Single Candidate Committee--Certificate of Organization and Designation of Campaign Treasurer and Depository (Form D-1), a Joint Candidates Committee--Certificate of Organization and Designation of Campaign Treasurer and Depository (Form D-2), a Political Committee--Registration Statement and Designation of Campaign Treasurer and Depository (Form PC), a Political Party Committee--Designation of Organizational Treasurer and Depository (Form D-3), a Continuing Political Committee--Registration Statement and Designation of Organizational Depository (Form D-4), and a Legislative Leadership Committee--Registration Statement and Designation of Organizational Depository (Form D-5), the Commission shall impose a penalty that is not less than one quarter (25 percent) of the maximum penalty provided in 19:25-17.3 .

(h) In determining the amount of a penalty to be imposed for failure to make and maintain a recordkeeping transaction, the Commission shall impose a penalty in an amount that is not less than the dollar amount of the recordkeeping transaction, up to the maximum penalty provided in 19:25-17.3 for each recordkeeping transaction, but where an Affidavit for Missing Records is filed pursuant to 19:25-7.4 , the Commission shall impose a penalty in an amount that is not more than one half (50 percent) of the dollar amount of the recordkeeping transaction.