2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-4022 - Tax; interest; penalty.
(1) Any tax imposed by section 77-4008 which is not paid on the due date shall bear interest at the rate prescribed by section 45-104.02, as such rate may from time to time be adjusted, from the due date until paid.
(2) If the Tax Commissioner finds that a licensee has made a false and fraudulent return with intent to evade the Tobacco Products Tax Act, the Tax Commissioner shall assess a penalty of twenty-five percent of the entire tax due for which the false and fraudulent return was made, excluding interest.
- Laws 1987, LB 730, § 22;
Laws 1992, Fourth Spec. Sess., LB 1, § 39.
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