Nebraska Statutes 53-164.02. Evasion of liquor tax; acts forbidden; violations; penalty
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It shall be unlawful for any person to evade or attempt to evade the payment of tax on any alcoholic liquor in any manner whatever, and upon conviction thereof, in addition to the penalty prescribed for the violation of the Nebraska Liquor Control Act, such person shall forfeit and pay, as a part of costs in such action, double the amount of the tax so evaded or attempted to be evaded. Any person who violates this section shall be guilty of a Class II misdemeanor.
Attorney's Note
Under the Nebraska Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class II misdemeanor | up to 6 months | up to $1,000 |
Terms Used In Nebraska Statutes 53-164.02
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Alcoholic liquor: includes alcohol, spirits, wine, beer, and any liquid or solid, patented or not, containing alcohol, spirits, wine, or beer and capable of being consumed as a beverage by a human being. See Nebraska Statutes 53-103.02
- Conviction: A judgement of guilt against a criminal defendant.
- Person: means any natural person, trustee, corporation, partnership, or limited liability company. See Nebraska Statutes 53-103.28
- Person shall: include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801