77-4022 Tax; interest; penalty.
77-4022. Tax; interest; penalty.(1) Any tax imposed by section 77-4008 which is not paid on the due date shall bear interest at the rate prescribed by section 45-104.02, as such rate may from time to time be adjusted, from the due date until paid.(2) If the Tax Commissioner finds that a licensee has made a false and fraudulent return with intent to evade the Tobacco Products Tax Act, the Tax Commissioner shall assess a penalty of twenty-five percent of the entire tax due for which the false and fraudulent return was made, excluding interest. SourceLaws 1987, LB 730, § 22; Laws 1992, Fourth Spec. Sess., LB 1, § 39.