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Form a Business

Returns; failure to make; penalty.

Neb. Rev. Stat. § 57-1213
in effect
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57-1213. Returns; failure to make; penalty. Any person failing or refusing to make returns or reports, as required by sections 57-1201 to 57-1214, and remaining in default for thirty days after notice to him or her by the Tax Commissioner, or failing to comply with any other requirement of sections 57-1201 to 57-1214, shall be guilty of a Class IV misdemeanor. Laws 1983, LB 356, § 25.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=57-1213Fetched: 10/20/2026

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