The Attorney General will commence an action at law in any court of competent jurisdiction for the collection of all delinquent taxes, together with all penalties which may accrue for failure to pay such taxes within the time prescribed by these rules or for failure to comply with all of these rules.
N.J. Admin. Code § 18:18-11.1
See: 26 N.J.R. 4512(a), 27 N.J.R. 535(a).