Nebraska Revised Statutes
Chapter 53 - Liquors
53-164.02 - Evasion of liquor tax; acts forbidden; violations; penalty.

53-164.02. Evasion of liquor tax; acts forbidden; violations; penalty.
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.
Source

Structure Nebraska Revised Statutes

Nebraska Revised Statutes

Chapter 53 - Liquors

53-101 - Act, how cited.

53-101.01 - Statement of policy.

53-101.02 - Farm wineries; legislative intent.

53-101.04 - Transferred to section 53-148.01.

53-101.05 - Act to be liberally construed.

53-102 - Transferred to section 53-168.06.

53-103 - Definitions, where found.

53-103.01 - Alcohol, defined.

53-103.02 - Alcoholic liquor, defined.

53-103.03 - Beer, defined.

53-103.04 - Brand, defined.

53-103.05 - Brewpub, defined.

53-103.06 - Campus, defined.

53-103.07 - Cancel, defined.

53-103.08 - Cigar shop, defined.

53-103.09 - Club, defined.

53-103.10 - Commission, defined.

53-103.11 - Consume, defined.

53-103.12 - Craft brewery, defined.

53-103.13 - Farm winery, defined.

53-103.14 - Franchise or agreement, defined.

53-103.15 - Generic label, defined.

53-103.16 - Hotel, defined.

53-103.17 - Local governing body, defined.

53-103.18 - Manager, defined.

53-103.19 - Manufacture, defined.

53-103.20 - Manufacturer, defined.

53-103.21 - Microbrewery, defined.

53-103.22 - Microdistillery, defined.

53-103.23 - Minor, defined.

53-103.24 - Near beer, defined.

53-103.25 - Nonbeverage user, defined.

53-103.26 - Nonprofit corporation, defined.

53-103.27 - Original package, defined.

53-103.28 - Person, defined.

53-103.29 - Private label, defined.

53-103.30 - Restaurant, defined.

53-103.31 - Retailer, defined.

53-103.32 - Revoke, defined.

53-103.33 - Sale, defined.

53-103.34 - Sampling, defined.

53-103.35 - Sell, defined.

53-103.36 - Sell at retail and sale at retail, defined.

53-103.37 - Shipping license, defined.

53-103.38 - Spirits, defined.

53-103.39 - Suspend, defined.

53-103.40 - Territory or sales territory, defined.

53-103.41 - Wholesaler, defined.

53-103.42 - Wine, defined.

53-103.43 - Flavored malt beverage, defined.

53-103.44 - Hard cider, defined.

53-103.45 - Pedal-pub vehicle, defined.

53-103.46 - Powdered alcohol, defined.

53-103.47 - Bottle club, defined.

53-103.48 - Farmers market, defined.

53-103.49 - Ready-to-drink cocktail, defined.

53-105 - Nebraska Liquor Control Commission; creation; members; appointment; qualifications.

53-106 - Commission; members; term; removal; not to hold other office.

53-107 - Commission; quorum; executive director; duties.

53-108 - Employees; appointment.

53-109 - Commissioners and employees; bonds or insurance.

53-110 - Commissioners and employees; qualifications; employment by licensee authorized; restrictions.

53-111 - Gifts and gratuities forbidden; violation; penalty.

53-112 - Commissioners and executive director; compensation; expenses.

53-113 - Commissioners and employees; expenses and mileage.

53-114 - Meetings; office; branch offices; seal; certified copies of records as evidence.

53-115 - Assistant attorney general assigned to commission; compensation; payment.

53-116 - Power to regulate and control alcoholic liquor.

53-116.01 - Retail licensees; bottle club licensees; inspection of premises; suspend, cancel, or revoke license; when; charter bus; inspection; when.

53-116.02 - Licensee; violations; forfeiture or revocation of license.

53-117 - Powers, functions, and duties.

53-117.01 - Subpoenas; issuance; witnesses; documents.

53-117.02 - Disobedience to subpoena; refusal to testify; proceedings for contempt.

53-117.03 - Employee and management training; commission; powers and duties; fees; certification.

53-117.05 - Rules and regulations; statutes; commission; provide copies; fee authorized.

53-117.06 - Nebraska Liquor Control Commission Rule and Regulation Cash Fund; created; use; investment.

53-117.07 - Proceedings to suspend, cancel, or revoke licenses before commission.

53-117.08 - License; suspend, cancel, or revoke; hearing; conviction; court; duty.

53-118 - Rules and regulations.

53-119.01 - Fire safety inspection; fee.

53-120 - Ready-to-drink cocktails; production and sale; rules and regulations.

53-121 - License; delivery; method.

53-122 - Sale of liquor by drink; license issuance authorized; exception.

53-123 - Licenses; types.

53-123.01 - Manufacturer's license; rights of licensee; craft brewery license holder; when required to obtain manufacturer’s license; rights of holder.

53-123.02 - Alcoholic liquor wholesale license, except beer; rights of licensee; sampling.

53-123.03 - Beer wholesale license; rights of licensee; designated territory.

53-123.04 - Retail license; rights of licensee; sampling; removal of unsealed bottle of wine; conditions; sales for consumption off the premises; conditions; notice to commission, required.

53-123.05 - Railroad or airline license; rights of licensee.

53-123.06 - Boat license; rights of licensee.

53-123.07 - Nonbeverage user's license; rights of licensee; importation of alcohol; classes of license.

53-123.08 - Bottle club license; rights of licensee.

53-123.09 - Beer wholesaler; delivery outside territory; unlawful; penalty.

53-123.10 - Farm winery license; when issued.

53-123.11 - Farm winery license; rights of licensee; removal of unsealed bottle of wine; conditions; sales for consumption off the premises; conditions; notice to commission, required.

53-123.12 - Farm winery license; application requirements; renewal; fees; licensed premises; temporary expansion; procedure.

53-123.13 - Farm winery; waiver of requirement; when; conditions.

53-123.14 - Craft brewery license; rights of licensee; self-distribution; conditions.

53-123.15 - Shipping license; when required; rights of licensee; application; contents; violation; disciplinary action; holder of license; duties; report; contents.

53-123.16 - Microdistillery license; rights of licensee.

53-123.17 - Entertainment district license; rights of licensee; application; fee; commission; duties; occupation tax; local governing body; powers.

53-123.18 - Special party bus license.

53-124 - Licenses; types; classification; fees; where paid; license year.

53-124.01 - Fees for annual licenses.

53-124.02 - Holder of license under prior law; how treated.

53-124.11 - Special designated license; issuance; procedure; fee.

53-124.12 - Annual catering license; issuance; procedure; fee; occupation tax.

53-124.13 - Catering licensee; special designated license; application; procedure; proceeds; violation; penalty.

53-124.14 - Applicants outside cities and villages; airport authorities; Nebraska State Fair Board; issuance of licenses; when permitted.

53-124.15 - Community college culinary education program; catering license.

53-124.16 - Promotional farmers market special designated license; issuance; conditions; application; fee; rights of licensee.

53-124.17 - Promotional farmers market special designated license holder; permit to sell or dispense; application; issuance; conditions; local governing body; duties.

53-125 - Classes of persons to whom no license issued.

53-126 - License to corporation; conditions.

53-128 - Transferred to section 53-116.02.

53-129 - Retail, bottle club, craft brewery, and microdistillery licenses; premises to which applicable; temporary expansion; procedure.

53-130 - Licenses; manufacturers, wholesalers, railroads, airlines, boats, special party buses, pedal-pub vehicles, and nonbeverage users; conditions on issuance; fees; renewal.

53-130.01 - Beer; manufacturers and shippers; file notice; contents.

53-131 - Retail, bottle club, craft brewery, and microdistillery licenses; application; fees; notice of application to city, village, or county; cigar shop; information required; renewal; fee.

53-131.01 - License; application; form; contents; criminal history record check; false statement; penalty.

53-132 - Retail, bottle club, craft brewery, or microdistillery license; commission; duties.

53-133 - Retail, bottle club, craft brewery, and microdistillery licenses; hearing; when held; procedure.

53-134 - Retail, bottle club, craft brewery, microdistillery, and entertainment district licenses; city and village governing bodies; county boards; powers, functions, and duties.

53-134.01 - Class C license holder; limited bottling endorsement; application; fee; conditions of sale.

53-134.02 - Local governing bodies; authority under act.

53-134.03 - Retail, bottle club, craft brewery, and microdistillery licenses; regulation by cities and villages.

53-134.04 - Violations by retail licensee or bottle club licensee; complaints of residents; hearings.

53-135 - Retail or bottle club licenses; automatic renewal; conditions.

53-135.01 - Retail licenses; bottle club licenses; renewal; notice.

53-135.02 - Licenses; renewal; no vested right.

53-136 - Cigar shops; legislative findings; legislative intent.

53-137 - Cigar shop license; prohibited acts; sign required; waiver signed by employee; form.

53-138 - Pedal-pub vehicle license; activities authorized; licensee; duties.

53-138.01 - Licenses; disposition of fees.

53-138.03 - Nonprofit corporations; license; required.

53-139 - Retail licenses to restaurants and clubs; conditions.

53-140 - Transferred to section 53-117.07.

53-142 - Transferred to section 53-131.01.

53-145 - Transferred to section 53-160.02.

53-146 - Transferred to section 53-116.01.

53-147 - Transferred to section 53-134.03.

53-148 - Licenses; display.

53-148.01 - Retail or bottle club licensee; warning sign; commission; duties.

53-149 - Licenses; term; sale of premises; temporary operating permit; false information; penalty; license not assignable or inheritable; exception; effect of death or bankruptcy of licensee.

53-150 - Transferred to section 53-135.02.

53-157 - Transferred to section 53-164.02.

53-159 - Transferred to section 53-130.01.

53-160 - Tax on manufacturer and wholesaler; amount; exemption; duties of commission.

53-160.01 - Tax on manufacturer and wholesaler; instrumentality of armed forces of United States; resale; exemption.

53-160.02 - Near beer; regulation.

53-160.03 - Beer-related crop; tax credit; calculation; application; contents; approval; notice.

53-160.04 - Ready-to-drink cocktails; tax on manufacturer or wholesaler; amount; exemption; duties of commission.

53-160.08 - Transferred to section 53-178.01.

53-161 - Beer; credit for tax paid; when allowed.

53-162 - Alcoholic liquor shipped from another state; tax imposed.

53-163 - Commission; rounding of amounts on returns or reports; authorized.

53-164.01 - Alcoholic liquor; tax; payment; report; penalty; bond; sale to instrumentality of armed forces; credit for tax paid.

53-164.02 - Evasion of liquor tax; acts forbidden; violations; penalty.

53-165 - Manufacturer and wholesaler; monthly report to commission of manufacture and sale; manufacturer or shipper; certification; record keeping.

53-166.01 - Unconstitutional.

53-166.02 - Unconstitutional.

53-166.03 - Unconstitutional.

53-166.04 - Unconstitutional.

53-166.05 - Unconstitutional.

53-166.06 - Unconstitutional.

53-166.07 - Unconstitutional.

53-166.08 - Unconstitutional.

53-166.09 - Unconstitutional.

53-166.10 - Unconstitutional.

53-166.11 - Unconstitutional.

53-166.12 - Unconstitutional.

53-166.13 - Unconstitutional.

53-166.14 - Unconstitutional.

53-166.15 - Unconstitutional.

53-166.16 - Unconstitutional.

53-166.17 - Unconstitutional.

53-167.01 - Legislative findings.

53-167.02 - Keg sales; requirements; keg identification number; violation; penalty.

53-167.03 - Keg identification number; prohibited acts; violation; penalty; deposit.

53-168 - Receiving money, credit, discounts, rebates, or other inducement; unlawful acts; penalty; private or generic label permitted.

53-168.05 - Violations; procedure.

53-168.06 - General prohibition; exceptions.

53-169 - Manufacturer or wholesaler; craft brewery, manufacturer, or microdistillery licensee; limitations.

53-169.01 - Manufacturer; interest in licensed wholesaler; prohibitions; exception.

53-170 - Violations; effect.

53-171 - Licenses; issuance of more than one kind to same person; when unlawful; craft brewery, manufacturer, or microdistillery licensee; limitations.

53-172 - Original packages; labels; seals; requirements.

53-173 - Powdered alcohol; prohibited acts; penalties; effect on license.

53-175 - Liquor; acquisition from other than licensed dealer; when unlawful.

53-176 - Sale or delivery to unauthorized person forbidden; suspension, cancellation, or revocation of license.

53-177 - Sale at retail; bottle club license; restrictions as to locality.

53-177.01 - Sale for consumption on premises or bottle club operation near campus of college or university; restrictions; commission; waiver; application; contents; written approval of governing body of college or university.

53-178 - Sale at retail; forbidden in dwelling or lodging house; exceptions.

53-178.01 - Licensee; sale to person within motor vehicle; prohibited; exceptions.

53-179 - Sale or dispensing of alcoholic liquor; forbidden during certain hours; exceptions; alcoholic liquor in open containers; unlawful after hours.

53-180 - Prohibited acts relating to minors and incompetents.

53-180.01 - Minor misrepresenting age; unlawful.

53-180.02 - Minor; prohibited acts; exception; governing bodies; powers.

53-180.03 - Minor; sale or gift to; misrepresenting age; parent or guardian; duties.

53-180.04 - Minors; warning notice; posting.

53-180.05 - Prohibited acts relating to minors and incompetents; violations; penalties; possible alcohol overdose; actions authorized; false identification; penalty; law enforcement agency; duties.

53-180.06 - Documentary proof of age; separate book; record; contents.

53-180.07 - Minors; licensee charged with sale; defenses.

53-181 - Person eighteen years of age or younger; penalty; copy of abstract to Director of Motor Vehicles; possible alcohol overdose; actions authorized.

53-183 - Sale on credit or for goods or services forbidden; exceptions.

53-184 - Sale only in original package; refilling forbidden; exception.

53-185 - Contract to sell for only one manufacturer or wholesaler; void.

53-186 - Consumption of liquor on public property; forbidden; exceptions; license authorized.

53-186.01 - Consumption of liquor in public places; license required; exceptions; violations; penalty.

53-187 - Nonbeverage licensee forbidden to give or sell alcoholic liquor; violation; penalty.

53-190 - Premises violating law declared common nuisances.

53-192 - Transportation of liquor into state forbidden; when.

53-192.01 - Wholesale licensee; purchases and imports; restrictions.

53-194.03 - Transportation of liquor into state; forbidden; when; penalty.

53-194.04 - Sale of confections or candy; license requirements; label.

53-197 - Violations; peace officer; duties; neglect of duty; penalty.

53-198 - Places operated in violation of act; declared common nuisances; violations; penalty.

53-199 - Nuisance; abatement; procedure; owner or lessee may give bond.

53-1,100 - Violations; general penalties.

53-1,101 - Owner of premises or agent knowing of violations; penalty.

53-1,102 - Violations by agent or employee of licensee; deemed act of licensee, when.

53-1,103 - False branding; penalty.

53-1,104 - Violations by licensee; suspension, cancellation, or revocation of license; cash penalty in lieu of suspending sales; election authorized.

53-1,105 - Sufficiency of charge of violation; sufficiency of proof.

53-1,106 - Charge of violation; sufficiency of allegations; second offense; proof; former conviction.

53-1,107 - Complaint, indictment, or information; contents; sufficiency.

53-1,108 - Search warrants issued on complaint; form.

53-1,109 - Search warrants; contents; directed to peace officer.

53-1,114 - Transferred to section 53-134.04.

53-1,115 - Proceedings before commission; service upon parties; rehearings; costs.

53-1,116 - Appeal; procedure.

53-1,118 - Transferred to section 53-101.05.

53-1,119 - Local law, ordinance, resolution, or rule; penalty for drinking or intoxication; prohibited.

53-1,120 - Alcohol-related offenses; law, ordinance, resolution, or rule; effect.

53-1,120.01 - County resolution or city ordinance prohibiting smoking; not applicable to cigar shops.

53-1,121 - Law enforcement officer; intoxicated person; removal; civil protective custody; procedure; Department of Health and Human Services; limit on licensure actions.

53-1,122 - Compliance checks; participation by minors; when.

53-201 - Purpose of sections.

53-202 - Definitions, where found.

53-203 - Advertising, defined.

53-204 - Agreement, defined.

53-205 - Ancillary business, defined.

53-206 - Control of a wholesaler's business, defined.

53-207 - Designated member, defined.

53-208 - Good faith, defined.

53-209 - Reasonable qualifications, defined.

53-210 - Retaliatory action, defined.

53-211 - Sales territory, defined.

53-212 - Substantial stockholder, substantial partner, and substantial member, defined.

53-213 - Supplier, defined.

53-214 - Transfer of the wholesaler's business, defined.

53-215 - Wholesaler, defined.

53-216 - Supplier; prohibited acts.

53-217 - Wholesaler; prohibited acts.

53-218 - Supplier; agreements; prohibited acts; changes or termination; procedures; quality control; temporary service interruption.

53-219 - Wholesaler's business; transfer; restrictions.

53-220 - Supplier; violations; compensation to wholesaler.

53-221 - Wholesaler; waiver of rights prohibited; dispute settlements.

53-222 - Applicability of sections; transfer of business; effect on agreements.

53-223 - Civil actions authorized; damages; jurisdiction.

53-301 - Nebraska Grape and Winery Board; created.

53-302 - Board; officers; terms; expenses.

53-303 - Board; powers and duties.

53-304 - Winery; payments required; Winery and Grape Producers Promotional Fund; created; use; investment.

53-305 - Board; annual report.

53-401 - Act, how cited.

53-402 - Purposes of act.

53-403 - Terms, defined.

53-404 - Cause of action authorized.

53-405 - Defense.

53-406 - Limitation on cause of action.

53-407 - Damages.

53-408 - Statute of limitation.

53-409 - Effect of settlement and release; offset; joint and several liability; right of contribution.

53-501 - Nebraska Craft Brewery Board; created; members; qualifications; vacancy.

53-502 - Nebraska Craft Brewery Board; meetings; members; terms; expenses; removal; procedure.

53-503 - Nebraska Craft Brewery Board; powers and duties.

53-504 - Nebraska Beer Industry Promotional Fund; created; use; investment; holder of craft brewery license; annual fee; use.

53-505 - Nebraska Craft Brewery Board; annual report; contents; fee.