Neb. Rev. Stat. §§ 57-1213
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 57-1213