Use tax; violation; penalty.

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77-2619. Use tax; violation; penalty.

Any person, firm, corporation, or association, that shall willfully fail, neglect, or refuse to make any report required by sections 77-2616 to 77-2619, or by rules and regulations lawfully promulgated thereunder, or that shall knowingly make any false statement in any such report, shall be deemed guilty of a Class III misdemeanor.

Source

  • Laws 1949, c. 224, § 4, p. 629;
  • Laws 1977, LB 39, § 238.


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