N.J. Admin. Code § 2:69-1.10
When an official analysis shows that a commercial fertilizer or soil conditioner is deficient in one or more of its guaranteed secondary or micro nutrients beyond the investigational allowance as established by 2:69-1.3, a penalty of $ 20.00 shall be assessed by the State Chemist against the licensee plus $ 5.00 per ton or fraction thereof. All penalties assessed under this regulation shall be pro-rated to the purchaser(s), or to a consumer(s) who thereafter received possession of a lot represented by the sample analyzed, within 60 days after the date of notice from the State Chemist to the licensee. Receipts shall be obtained and forwarded promptly to the State Chemist by the licensee. If the purchaser(s) or consumer(s) cannot be found, the amount of the penalty shall be paid to the State Treasurer.
N.J. Admin. Code § 2:69-1.10
See: 25 New Jersey Register 4544(a), 25 New Jersey Register 5917(a).