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
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.
53-103.02 - Alcoholic liquor, defined.
53-103.08 - Cigar shop, defined.
53-103.10 - Commission, 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.
53-103.17 - Local governing body, defined.
53-103.19 - Manufacture, defined.
53-103.20 - Manufacturer, defined.
53-103.21 - Microbrewery, defined.
53-103.22 - Microdistillery, 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.
53-103.29 - Private label, defined.
53-103.30 - Restaurant, defined.
53-103.31 - Retailer, defined.
53-103.34 - Sampling, defined.
53-103.36 - Sell at retail and sale at retail, defined.
53-103.37 - Shipping license, defined.
53-103.40 - Territory or sales territory, defined.
53-103.41 - Wholesaler, 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.
53-111 - 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.
53-116.02 - 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.
53-117.07 - 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.
53-123.02 - Alcoholic liquor wholesale license, except beer; rights of licensee; sampling.
53-123.03 - Beer wholesale license; rights of licensee; designated territory.
53-123.05 - Railroad or airline license; rights of licensee.
53-123.06 - Boat license; rights of licensee.
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.
53-123.13 - Farm winery; waiver of requirement; when; conditions.
53-123.14 - Craft brewery license; rights of licensee; self-distribution; conditions.
53-123.16 - Microdistillery license; rights of licensee.
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.
53-124.15 - Community college culinary education program; catering license.
53-125 - Classes of persons to whom no license issued.
53-126 - License to corporation; conditions.
53-128 - Transferred to section 53-116.02.
53-130.01 - Beer; manufacturers and shippers; file notice; contents.
53-132 - Retail, bottle club, craft brewery, or microdistillery license; commission; duties.
53-134.02 - Local governing bodies; authority under act.
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.
53-148.01 - Retail or bottle club licensee; warning sign; commission; duties.
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.
53-160.02 - Near beer; regulation.
53-160.03 - Beer-related crop; tax credit; calculation; application; contents; approval; notice.
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.
53-164.02 - Evasion of liquor tax; acts forbidden; violations; penalty.
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.
53-168.05 - Violations; procedure.
53-168.06 - General prohibition; exceptions.
53-169.01 - Manufacturer; interest in licensed wholesaler; prohibitions; exception.
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.
53-177 - Sale at retail; bottle club license; restrictions as to locality.
53-178 - Sale at retail; forbidden in dwelling or lodging house; exceptions.
53-178.01 - Licensee; sale to person within motor vehicle; prohibited; exceptions.
53-180 - 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.
53-180.06 - Documentary proof of age; separate book; record; contents.
53-180.07 - Minors; licensee charged with sale; defenses.
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.
53-187 - 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.
53-1,105 - Sufficiency of charge of violation; sufficiency of proof.
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.
53-1,118 - Transferred to section 53-101.05.
53-1,120 - Alcohol-related offenses; law, ordinance, resolution, or rule; effect.
53-1,122 - Compliance checks; participation by minors; when.
53-202 - Definitions, where found.
53-203 - Advertising, defined.
53-205 - Ancillary business, defined.
53-206 - Control of a wholesaler's business, defined.
53-207 - Designated member, 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.
53-214 - Transfer of the wholesaler's business, defined.
53-216 - Supplier; prohibited acts.
53-217 - Wholesaler; prohibited acts.
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.
53-305 - Board; annual report.
53-404 - Cause of action authorized.
53-406 - Limitation on cause of action.
53-408 - Statute of limitation.
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.
53-505 - Nebraska Craft Brewery Board; annual report; contents; fee.