Neb. Rev. Stat. §§ 77-4021
Current with changes through the 2024 First Special Legislative Session
The Tax Commissioner may recover the amount of any tax, interest, or penalty imposed under the Tobacco Products Tax Act in a civil action. The Uniform State Tax Lien Registration and Enforcement Act shall apply to such taxes, interest, or penalties. The collection of such tax, interest, or penalty shall not be a bar to any criminal prosecution pursuant to section 77-4024.
Neb. Rev. Stat. §§ 77-4021