State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-1726

77-1726. Collection of taxes, corporation or company; failure or neglect to pay; penalties.Any corporation or company doing business in this state which willfully fails or neglects to pay any taxes assessed or charged against it which have become delinquent shall be guilty of a Class IV felony and may be prosecuted under the procedures in section 29-1608. Each day the tax remains unpaid shall constitute a separate violation of this section.Before a prosecution under this section may be commenced, the county treasurer shall notify an officer or agent of the corporation or company in the county where the tax is delinquent (1) that the tax is delinquent, (2) of the amount of tax due, and (3) to pay the tax forthwith. If such officer or agent willfully fails to pay over the tax due to the county treasurer when so notified, he or she shall be guilty of a Class IV felony. SourceLaws 1903, c. 73, § 161, p. 447; R.S.1913, § 6490; C.S.1922, § 6017; C.S.1929, § 77-1922; Laws 1937, c. 167, § 8, p. 641; Laws 1939, c. 98, § 8, p. 426; Laws 1941, c. 157, § 8, p. 612; C.S.Supp.,1941, § 77-1922; R.S.1943, § 77-1726; Laws 1977, LB 39, § 226; Laws 1990, LB 1183, § 1.