77-4021. Recovery of tax, interest, or penalty; effect.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.Source Laws 1987, LB 730, § 21. Cross References Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
Nebraska Legal Code