77-4021. Recovery of tax, interest, or penalty; effect.
63 words·~1 min read·
/ne/chapter-77/77-4021A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .