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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-2615 Violations; penalty; prima facie evidence.

77-2615. Violations; penalty; prima facie evidence.

Any person who shall violate any of the provisions of sections 77-2601 to 77-2615, or any rule or regulation lawfully made 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 sections 77-2601 to 77-2615, any cigarettes upon which the tax provided by section 77-2602 has not been paid shall be deemed guilty of a Class IV felony. Where any person is found to have in his 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 the provisions of 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.



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