Any person required under the provisions of the Nebraska Revenue Act of 1967 to collect, withhold, deduct, and truthfully account for and pay over any income tax imposed by the act who willfully fails to collect, withhold, deduct, or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a Class IV felony.
Neb. Rev. Stat. § 77-27,114
Income tax; failure to collect, withhold, deduct, account for, or pay; penalty
Laws 1967, c. 487, § 114, p. 1626; Laws 1977, LB 39, § 242; Laws 1991, LB 773, § 19.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.