74-1322. Failure to file report or pay taxes; violation; penalty.
50 words·~1 min read·
/ne/chapter-74/74-1322A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.