77-2619. Use tax; violation; penalty.Any person, firm, corporation, or association, that shall willfully fail, neglect, or refuse to make any report required by sections 77-2616 to 77-2619, or by rules and regulations lawfully promulgated thereunder, or that shall knowingly make any false statement in any such report, shall be deemed guilty of a Class III misdemeanor.Source Laws 1949, c. 224, § 4, p. 629; Laws 1977, LB 39, § 238.
Nebraska Legal Code