2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2615 - Prohibited acts; violations; penalty; prima facie evidence.

77-2615. Prohibited acts; violations; penalty; prima facie evidence.

Any person who violates sections 77-2601 to 77-2615, or any rule or regulation adopted and promulgated in accordance therewith, for which a specific penalty is not otherwise provided or who shall, except as permitted by sections 77-2601 to 77-2615, sell, deliver, or accept, with intent to evade the provisions of such sections, any cigarettes upon which the tax provided by section 77-2602 has not been paid or who affixes a stamp permitted under section 77-2603 or 77-2603.01 to a package of cigarettes of a tobacco product manufacturer or brand family not included in the directory pursuant to section 69-2706 or who sells, offers, or possesses for sale in this state cigarettes of a tobacco product manufacturer or brand family not included in the directory shall be deemed guilty of a Class IV felony. If any person is found to have in his or her possession more than ten unstamped packages of cigarettes, except as permitted under section 77-2607, it shall be prima facie evidence of attempt to evade sections 77-2601 to 77-2615.

Source

Laws 1947, c. 267, § 15, p. 866;
Laws 1949, c. 245, § 4, p. 667;
Laws 1977, LB 39, § 237;
Laws 2011, LB590, § 35.