LegalFix
Sign In

53-164.02 Evasion of liquor tax; acts forbidden; violations; penalty.

NE Code § 53-164.02 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

53-164.02. Evasion of liquor tax; acts forbidden; violations; penalty.

It shall be unlawful for any person to evade or attempt to evade the payment of tax on any alcoholic liquor in any manner whatever, and upon conviction thereof, in addition to the penalty prescribed for the violation of the Nebraska Liquor Control Act, such person shall forfeit and pay, as a part of costs in such action, double the amount of the tax so evaded or attempted to be evaded. Any person who violates this section shall be guilty of a Class II misdemeanor.

Source

Previous Section
53-164.01 Alcoholic liquor; tax; payment; report; penalty; bond; sale to instrumentality of armed forces; credit for tax paid.
Next Section
53-165 Manufacturer and wholesaler; monthly report to commission of manufacture and sale; manufacturer or shipper; certification; record keeping.