Income tax; evasion; penalty.

1. Law
2. Nebraska Revised Statutes
3. Revenue and Taxation
4. Income tax; evasion; penalty.

77-27,113. Income tax; evasion; penalty.

Any person who willfully attempts in any manner to evade any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 or the payment thereof shall, in addition to other penalties provided by law, be guilty of a Class IV felony.

Source

• Laws 1967, c. 487, § 113, p. 1626;
• Laws 1977, LB 39, § 241.

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