What happens to taxpayers who choose not to participate in the NJ Tax Amnesty? If taxpayers choose not to participate in the Amnesty program, an additional 5% penalty, which shall not be subject to waiver or abatement, will be imposed on any tax amount the taxpayer has not satisfied during the Tax Amnesty period, and a collection service fee may be imposed. The 5% penalty and the collection service fee will be in addition to all penalties, interest and other costs authorized by law. |