2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-27,116 - Income tax; false return; penalty.
Any person who willfully makes and subscribes any return, statement or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or willfully aids or procures the preparation or presentation in a matter arising under the income tax provisions of the Nebraska Revenue Act of 1967 of a return, affidavit, claim or other document which is fraudulent or is false as to any material matter shall be guilty of a Class IV felony.
- Laws 1967, c. 487, § 116, p. 1627;
Laws 1977, LB 39, § 244.
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