74-1322. Failure to file report or pay taxes; violation; penalty.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.Source Laws 1979, LB 42, § 14.
Nebraska Legal Code