There is a newer version of the Nebraska Revised Statutes
2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-5016.08 Prohibited acts; penalty.
77-5016.08.
Prohibited acts; penalty.Disobedience of a subpoena or a refusal to be sworn, to answer as a witness, or to subscribe a deposition, when lawfully ordered, shall be a Class V misdemeanor.
Source-
Laws 2004, LB 973, ยง 59.
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