Any person who willfully attempts in any manner to evade any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 or the payment thereof shall, in addition to other penalties provided by law, be guilty of a Class IV felony.
Neb. Rev. Stat. § 77-27,113
Income tax; evasion; penalty
Laws 1967, c. 487, § 113, p. 1626; Laws 1977, LB 39, § 241.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.