Neb. Rev. Stat. §§ 74-1322
Current with changes through the 2024 First Special Legislative Session
Failure to file a report required by section 74-1320, filing such report late, failure to pay taxes due, or underpayment of such taxes shall result in a penalty of five percent of the amount due being imposed for each month the report is overdue or the payment is delinquent.
Neb. Rev. Stat. §§ 74-1322