77-605 Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.

NE Code § 77-605 (2019) (N/A)
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77-605. Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.

For each day's failure to furnish the statement required by section 77-603 or for each day's failure to furnish the information as required on those statements, the Tax Commissioner shall assess a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner, in his or her discretion, may waive all or part of the penalty provided in this section.

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