State Codes and Statutes

Statutes > Nebraska > Chapter66 > 66-719

66-719. Prohibited acts;financial penalties; department; powers; waiver of interest.(1) Any person who neglects or refuses to file the report or returndue for any period or to pay the tax due for any period within the time prescribedfor the filing of such report or return or for the payment of such tax underthe motor fuel laws shall automatically accrue a penalty of fifty dollars.(2) Any person who neglects or refuses to file the reportor return due for any period or to pay the tax due for any period within tendays after the time prescribed for the filing of such report or return orthe payment of such tax under the motor fuel laws shall, in addition to thepenalty in subsection (1) of this section, be subject to the larger of:(a) A penalty of one hundred dollars; or(b) A penalty of ten percent of the tax not paid.(3)(a) Notwithstanding anything in subsection (1) or (2) ofthis section to the contrary, no penalty shall be imposed upon any personwho voluntarily reports an underpayment of tax by filing an amended returnand paying such tax if such amended return is filed and payment is made withinthirty days after the date such tax was due.(b) Except as provided in subsection (8) of this section,interest shall not be waived on any additional tax due as reported on anyamended return, and such interest shall be computed from the date such taxwas due.(4) Any person who neglects or refuses to report and pay motorfuel tax on methanol, naphtha, benzine, benzol, kerosene, or any other volatile,flammable, or combustible liquid that is blended with motor vehicle fuel orundyed diesel fuel shall be subject to a penalty equal to one hundred percentof the tax not paid or one thousand dollars, whichever is larger. Such penaltyshall be in addition to the motor fuel tax due and all other penalties providedby law.(5) If any person knowingly files a false report or return,the penalty shall be equal to one hundred percent of the tax not paid or onethousand dollars, whichever is larger, which penalty shall be in additionto all other penalties provided by law.(6) Any person who knowingly conducts any activities requiringa license or permit under the motor fuel laws without a license or permitor after a license or permit has been surrendered, suspended, or canceledshall automatically accrue a penalty of one hundred dollars per day for eachday such violation continues.(7) The department may in its discretion waive all or anyportion of the penalties incurred upon sufficient showing by the taxpayerthat the failure to file or pay is not due to negligence, intentional disregardof the law, rules, or regulations, intentional evasion of the tax, or fraudcommitted with intent to evade the tax or that such penalties should otherwisebe waived.(8) The department may inits discretion waive any and all interest incurred upon sufficient showingby the taxpayer that such interest should be waived.(9)All penalties collected by the department under this section shall be remittedto the State Treasurer for credit to the Highway Trust Fund. SourceLaws 1991, LB 627, § 114; Laws 1993, LB 440, § 11; Laws 1996, LB 1121, § 6; Laws 2000, LB 1067, § 27; Laws 2010, LB879, § 4.Operative Date: July 15, 2010