Nebraska Revised Statutes
Chapter 9 - Bingo and Other Gambling
9-825 - Lottery game retailer; division; sale of tickets; when.

Nebraska Revised Statutes

Chapter 9 - Bingo and Other Gambling

9-124 - Transferred to section 9-202.

9-125 - Transferred to section 9-203.

9-126 - Transferred to section 9-211.

9-127 - Transferred to section 9-204.

9-128 - Transferred to section 9-205.

9-129 - Transferred to section 9-206.

9-132 - Transferred to section 9-210.

9-133 - Transferred to section 9-213.

9-134 - Transferred to section 9-214.

9-135 - Transferred to section 9-216.

9-136 - Transferred to section 9-217.

9-137 - Transferred to section 9-218.

9-138 - Transferred to section 9-219.

9-139 - Transferred to section 9-222.

9-140 - Transferred to section 9-223.

9-140.01 - Transferred to section 9-346.

9-140.03 - Transferred to section 9-308.

9-140.04 - Transferred to section 9-209.

9-140.05 - Transferred to section 9-317.

9-140.06 - Transferred to section 9-224.

9-140.07 - Transferred to section 9-225.

9-140.08 - Transferred to section 9-207.

9-140.09 - Transferred to section 9-220.

9-140.10 - Transferred to section 9-212.

9-140.11 - Transferred to section 9-221.

9-140.12 - Transferred to section 9-208.

9-140.13 - Transferred to section 9-320.

9-140.14 - Transferred to section 9-316.

9-140.15 - Transferred to section 9-313.

9-140.16 - Transferred to section 9-215.

9-141 - Transferred to section 9-231.

9-142 - Transferred to section 9-232.

9-143 - Transferred to section 9-233.

9-143.01 - Transferred to section 9-329.

9-143.02 - Transferred to section 9-332.

9-143.03 - Transferred to section 9-335.

9-143.04 - Transferred to section 9-341.

9-143.05 - Transferred to section 9-333.

9-143.06 - Transferred to section 9-334.

9-144 - Transferred to section 9-246.

9-145 - Transferred to section 9-243.

9-146 - Transferred to section 9-244.

9-147 - Transferred to section 9-245.

9-148 - Transferred to section 9-257.

9-149 - Transferred to section 9-242.

9-150 - Transferred to section 9-250.

9-151 - Transferred to section 9-248.

9-152 - Transferred to section 9-249.

9-153 - Transferred to section 9-261.

9-154 - Transferred to section 9-256.

9-155 - Transferred to section 9-251.

9-156 - Transferred to section 9-247.

9-157 - Transferred to section 9-260.

9-158 - Transferred to section 9-258.

9-159 - Transferred to section 9-259.

9-160 - Transferred to section 9-241.

9-161 - Transferred to section 9-254.

9-162 - Transferred to section 9-255.

9-163 - Transferred to section 9-253.

9-164 - Transferred to section 9-237.

9-165 - Transferred to section 9-239.

9-166 - Transferred to section 9-236.

9-167 - Transferred to section 9-238.

9-170 - Transferred to section 9-262.

9-171 - Transferred to section 9-230.

9-172 - Transferred to section 9-263.

9-173 - Transferred to section 9-201.

9-174 - Transferred to section 9-264.

9-175 - Transferred to section 9-265.

9-177 - Transferred to section 9-342.

9-178 - Transferred to section 9-235.

9-178.01 - Transferred to section 9-234.

9-179 - Transferred to section 9-351.

9-181 - Transferred to section 9-348.

9-182 - Transferred to section 9-349.

9-183 - Transferred to section 9-343.

9-184 - Transferred to section 9-344.

9-185 - Transferred to section 9-427.

9-186 - Transferred to section 9-340.

9-186.01 - Transferred to section 9-337.

9-186.02 - Transferred to section 9-338.

9-186.03 - Transferred to section 9-336.

9-186.04 - Transferred to section 9-339.

9-187 - Transferred to section 9-226.

9-187.01 - Transferred to section 9-227.

9-187.02 - Transferred to section 9-350.

9-188 - Transferred to section 9-228.

9-189 - Transferred to section 9-229.

9-190 - Transferred to section 9-252.

9-195 - Transferred to section 9-433.

9-196 - Transferred to section 9-429.

9-197 - Transferred to section 9-240.

9-198 - Transferred to section 9-431.

9-199 - Transferred to section 9-422.

9-199.01 - Transferred to section 9-426.

9-1,101 - Department of Revenue; Charitable Gaming Division; created; duties; Charitable Gaming Operations Fund; created; use; investment; investigators; powers; fees authorized; administration of Nebraska Commission on Problem Gambling.

9-1,103 - Invalidity of acts; effect.

9-1,104 - Contract or license applicant or holder; fingerprinting; criminal history record information check; personal history report; background investigation; facilities inspection; required; when; payment of costs; refusal to comply; effect.

9-1,105 - Charitable Gaming Investigation Petty Cash Fund; authorized; use; records; investment.

9-1,106 - Tribal-state compact governing gaming; Governor; powers.

9-201 - Act, how cited.

9-202 - Purpose and intent.

9-203 - Definitions, where found.

9-204 - Bingo, defined.

9-204.01 - Bingo card, defined.

9-204.02 - Bingo chairperson, defined.

9-204.03 - Bingo equipment, defined.

9-204.04 - Bingo card monitoring device, defined.

9-205 - Bingo occasion, defined.

9-206 - Bingo supplies, defined.

9-207 - Cancel, defined.

9-207.01 - Commercial lessor, defined.

9-208 - Department, defined.

9-209 - Distributor, defined.

9-209.01 - Gaming manager, defined.

9-209.02 - Excursion or dinner train, defined.

9-210 - Gross receipts, defined.

9-211 - Lawful purpose, defined.

9-212 - License, defined.

9-213 - Licensed organization, defined.

9-214 - Limited period bingo, defined.

9-214.01 - Manufacturer, defined.

9-215 - Member, defined.

9-215.01 - Permit, defined.

9-216 - Premises, defined.

9-217 - Profit, defined.

9-217.01 - Qualifying nonprofit organization, defined.

9-220 - Revoke, defined.

9-224 - Special event bingo, defined.

9-225 - Suspend, defined.

9-225.01 - Utilization-of-funds member, defined.

9-225.02 - Volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad, defined.

9-226 - Department; powers, functions, and duties.

9-226.01 - Denial of application; procedure.

9-226.02 - Administrative fines; disposition; collection.

9-227 - Suspension of license or permit; limitation; procedure.

9-228 - Hearing; required; when; notice.

9-229 - Proceeding before department; service; security; appeal.

9-230 - Operation without license; public nuisance; penalties.

9-230.01 - Special event bingo; permit; application; form; fee; issuance; restrictions.

9-231 - License; qualified applicants.

9-232.01 - License; application; contents; restrictions on conduct of bingo; gaming manager license; fee; utilization-of-funds member; license.

9-232.02 - Licenses; renewal; procedure; fee.

9-232.03 - Limited period bingo; authorization.

9-233 - Licenses; classes; fees.

9-237 - Information; copies; with whom filed.

9-239 - Bingo; taxation.

9-240 - Tax; deficiency; interest; penalty.

9-241.01 - Conduct of bingo; authorized location.

9-241.02 - Bingo occasion; restrictions; exceptions.

9-241.03 - Bingo occasions; additional restrictions; department; powers.

9-241.04 - Premises; rental or lease; requirements.

9-241.05 - Bingo equipment; obtain from licensed distributor; exceptions.

9-241.06 - Bingo occasion; alcoholic beverages prohibited; exception; food; beverages; sale; expenses.

9-241.07 - Advertising; limitations; exception.

9-241.08 - Bingo game; participation; conduct of bingo; restrictions.

9-241.09 - Bingo chairperson or alternate bingo chairperson; licensed gaming manager; presence during bingo occasion; when required.

9-241.10 - Bingo cards; requirements; department; rules and regulations.

9-255 - Bingo games; selection of designators.

9-255.01 - Bingo cards, equipment, and supplies; requirements.

9-255.02 - Prizes; limitations.

9-255.03 - Gross receipts; segregation; books and records; commingling of funds.

9-255.04 - Expenses; limitations; allocation; payment of workers; expenses; how paid.

9-255.05 - Licensed organization; reports required.

9-255.06 - Commercial lessor's license; when required; application; form; contents; fee; bingo equipment; restrictions; conduct of bingo; restrictions; exemption.

9-255.07 - Distributor's license; application; form; contents; renewal; fee; exemption; distributor, spouse, or employee; restrictions on activities.

9-255.08 - Distributor; purchase or sale of bingo equipment; restrictions; records; reporting.

9-255.09 - Manufacturer's license; application; form; contents; renewal; fee; exemption; manufacturer, spouse, or employee; restriction on activities.

9-255.10 - Manufacturer; sale of bingo equipment; restrictions; records; department; powers.

9-262 - Violations; penalties; enforcement; venue.

9-262.01 - Tax Commissioner; power to seize contraband; effect.

9-263 - Violations; standing to sue.

9-264 - Civil action; relief permitted.

9-265 - Civil procedure statutes; applicability.

9-266 - Reports and records; disclosure; limitations; violation; penalty.

9-301 - Act, how cited.

9-302 - Purposes of act.

9-303 - Definitions, where found.

9-304 - Allowable expenses, defined.

9-305 - Cancel, defined.

9-305.01 - Definite profit, defined.

9-306 - Department, defined.

9-306.01 - Designated premises, defined.

9-307 - Distributor, defined.

9-308 - Gross proceeds, defined.

9-308.01 - Gross profit, defined.

9-309 - Lawful purpose, defined.

9-310 - License, defined.

9-311 - Licensed organization, defined.

9-312 - Lottery by the sale of pickle cards, defined.

9-313 - Manufacturer, defined.

9-314 - Member, defined.

9-314.01 - Net profit, defined.

9-315 - Pickle card, defined.

9-316 - Pickle card operator, defined.

9-317 - Pickle card unit, defined.

9-317.01 - Premises, defined.

9-319 - Revoke, defined.

9-320 - Sales agent, defined.

9-321 - Suspend, defined.

9-321.01 - Unit cost, defined.

9-321.02 - Utilization-of-funds member, defined.

9-321.03 - Volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad, defined.

9-322 - Department; powers, functions, and duties.

9-322.01 - Administrative fine; disposition; collection.

9-322.02 - Denial of application; procedure.

9-323 - Suspension of license; limitation; procedure.

9-324 - Hearing; required; when; notice.

9-325 - Proceeding before department; service; security; appeal.

9-326 - License; qualified applicants.

9-327 - License; application; contents; enumerated; duty to keep current.

9-328 - Licenses; renewal; application; requirements; classes; fees.

9-329 - Sales agent; license required; application; contents; fee; temporary license.

9-329.01 - Sales agent; license applicant; qualifications; licensee; limitations.

9-329.02 - Pickle card operator; license required; application; contents; fee; restrictions; authorization required; equipment requirements.

9-329.03 - Pickle card operator; qualified applicant; licensee; limitations.

9-330 - Distributor's license; application; requirements; fee; renewal.

9-331 - Distributor; employee or spouse; participation in gambling; restrictions.

9-332 - Manufacturer of pickle cards; license required; application; fee; change in information; renewal.

9-332.01 - Manufacturer; preselling activities; approval required.

9-333 - Manufacturer; records.

9-334 - Nonresident manufacturer; designated agent for service of process.

9-335 - Manufacturer; employee or spouse; restriction on activities.

9-336 - Pickle card or pickle card unit; serial number required; manufacturer; duties.

9-337 - Pickle cards; construction standards.

9-338 - Pickle card or pickle card unit; restrictions on manufacturer; contraband.

9-339 - Pickle card or pickle card unit; department; examination.

9-340 - Pickle card or pickle card unit; restrictions; costs of examination.

9-340.01 - Distributor; provide purchaser with invoice.

9-340.02 - Pickle card units; dispensing devices; payment; definite profit; how remitted; delivery; credit; limitations.

9-341 - Licensed manufacturer; duty to keep records.

9-342 - Licensed organization; pickle cards; powers and duties; purchases; limitation.

9-343 - Distributor; records; reports.

9-344 - Distributor; taxation; deficiencies.

9-345 - Participation; age limitation.

9-345.01 - Conduct of lottery; location; special function.

9-345.02 - Flare cards; punchboards; posting; identification.

9-345.03 - Pickle cards; dispensing device; registration; application; fee; decal; nontransferable; access; violations; penalties.

9-345.04 - Seal cards; authorized; requirements.

9-346 - Determination of winner; pickle cards; requirements.

9-347 - Gross proceeds; definite profit; use; restrictions; allocation of expenses.

9-347.01 - Definite profit; distribution; net profit; use.

9-348 - Segregation of definite profit; manner of payment; records; requirements.

9-348.01 - Lottery by the sale of pickle cards; sources of funding; payments; restrictions.

9-349 - Lottery by the sale of pickle cards; reports.

9-350 - Tax Commissioner; power to seize contraband; effect.

9-351 - Unauthorized sale or possession of pickle cards; violation; penalty.

9-352 - Violations; penalties; enforcement; venue.

9-353 - Violations; standing to sue.

9-354 - Civil action; relief permitted.

9-355 - Civil procedure statutes; applicability.

9-356 - Returns, reports, and records; disclosure; limitations; violation; penalty.

9-401 - Act, how cited.

9-402 - Purpose of act.

9-403 - Definitions, where found.

9-404 - Allowable expenses, defined.

9-405 - Cancel, defined.

9-406 - Department, defined.

9-407 - Gross proceeds, defined.

9-408 - Lawful purpose, defined.

9-409 - License, defined.

9-410 - Licensed organization, defined.

9-411 - Lottery, defined.

9-412 - Member, defined.

9-413 - Permit, defined.

9-414 - Profit, defined.

9-415 - Raffle, defined.

9-416 - Revoke, defined.

9-417 - Suspend, defined.

9-417.01 - Utilization-of-funds member, defined.

9-417.02 - Volunteer fire company or volunteer first-aid, rescue, ambulance, or emergency squad, defined.

9-418 - Department; powers, functions, and duties.

9-418.01 - Denial of application; procedure.

9-418.02 - Administrative fines; disposition; collection.

9-419 - Suspension of license or permit; limitation; procedure.

9-420 - Hearing; required; when; notice.

9-421 - Proceeding before department; service; security; appeal.

9-422 - Lottery or raffle; restriction on gross proceeds; violation; penalty.

9-423 - License; qualified applicants.

9-424 - License; application; contents; fee; duty to keep current.

9-425 - Licenses; renewal; application; requirements; temporary license; fee.

9-426 - Special permit to conduct raffle and lottery; fee.

9-426.01 - Race utilizing floating objects; requirements.

9-427 - Lottery or raffle; gross proceeds; use; restrictions.

9-428 - Segregation of gross proceeds; records; requirements.

9-429 - Lottery or raffle; gross proceeds; tax; deficiencies.

9-430 - Participation; age limitation.

9-431 - Lottery or raffle ticket or stub; requirements.

9-432 - Tax Commissioner; power to seize contraband; effect.

9-433 - Lottery or raffle; local control; section, how construed.

9-434 - Violations; penalties; enforcement; venue.

9-435 - Violations; standing to sue.

9-436 - Civil action; relief permitted.

9-437 - Civil procedure statutes; applicability.

9-501 - Act, how cited.

9-502 - Act, purpose.

9-503 - Definitions, sections found.

9-504 - Charitable or community betterment purposes, defined.

9-505 - Expenses, defined.

9-506 - Gross proceeds, defined.

9-507 - Lottery, defined.

9-508 - Qualifying nonprofit organization, defined.

9-509 - Raffle, defined.

9-510 - Nonprofit organization; conduct lotteries; conditions.

9-511 - Nonprofit organization; conduct raffles; conditions.

9-511.01 - Nonprofit organization; conduct lottery or raffle with winners determined by racing objects; conditions.

9-512 - Department of Revenue; law enforcement agency; powers and duties.

9-513 - Violations; penalties.

9-601 - Act, how cited.

9-602 - Purpose of act.

9-603 - Definitions, where found.

9-603.01 - Transferred to section 9-603.03.

9-603.02 - Authorized representative, defined.

9-603.03 - Cancel, defined.

9-603.04 - Activation, defined.

9-604 - Community betterment purposes, defined.

9-604.01 - Department, defined.

9-605 - Expenses, defined.

9-605.01 - Governing official, defined.

9-606 - Gross proceeds, defined.

9-606.01 - License, defined.

9-606.02 - Keno manager, defined.

9-606.03 - Keno writer, defined.

9-607 - Lottery, defined; manner of play; designation.

9-608 - Transferred to section 9-625.

9-609 - Transferred to section 9-629.

9-610 - Transferred to section 9-648.

9-611 - Transferred to section 9-651.

9-612 - Transferred to section 9-619.

9-613 - Lottery equipment, defined.

9-614 - Lottery operator, defined.

9-615 - Lottery supplies, defined.

9-615.01 - Lottery worker, defined.

9-616 - Manufacturer-distributor, defined.

9-617 - Revoke, defined.

9-618 - Suspend, defined.

9-619 - Regulation of lotteries; department; duty.

9-620 - Department; powers, functions, and duties.

9-621 - Administrative fines; disposition; collection.

9-622 - Application; denial; hearing.

9-623 - Hearing; required; when; notice.

9-624 - Proceeding before department; service; decision; appeal.

9-625 - Lotteries; established by political subdivision; election; approval required; joint lottery.

9-626 - Continuation of lottery; election; form; restrictions.

9-627 - Continuation of lottery; petition; election.

9-628 - Contract; termination provision required.

9-629 - Gross proceeds; use; audit and legal expenses, defined.

9-629.01 - Gross proceeds; use; professional baseball organization.

9-630 - Conduct of lottery; license required; application; contents; enumerated; duty to keep current.

9-631 - License to conduct lottery; renewal; fee.

9-631.01 - Lottery workers; application; contents; duty to keep current; investigation; probationary license; regular license.

9-631.02 - Keno writer; exemption from licensure.

9-632 - Manufacturer-distributor; license required; application; fee; expiration; renewal.

9-633 - Manufacturer-distributor; resident agent; when required.

9-634 - Manufacturer-distributor; lottery supplies; approval required.

9-635 - Manufacturer-distributor; lottery equipment; approval required; costs of examination.

9-636 - Lottery supplies; requirements.

9-637 - Ticket; purchase price limitation.

9-638 - Manufacturer-distributor; information requirements.

9-639 - Manufacturer-distributor; employee, agent, or spouse; restriction on activities.

9-640 - Manufacturer-distributor; lottery equipment or supplies sales and leases; restrictions.

9-641 - Manufacturer-distributor; records required.

9-642 - Lottery operator; conflict of interest prohibited.

9-642.01 - Sales outlet location; qualification standards; notice to department; license; application; renewal.

9-643 - Lottery; local control; section, how construed.

9-644 - Local control; annexation; effect.

9-645 - Licensees; exempt from Uniform Disposition of Unclaimed Property Act.

9-646 - Participation; restrictions.

9-646.01 - No extension of credit.

9-647 - Lottery; time limitation.

9-648 - Gross proceeds; tax; collection.

9-649 - Tax Commissioner; power to seize contraband; effect.

9-650 - Segregation of gross proceeds; use of interest; records; requirements; Tax Commissioner; powers.

9-651 - Lottery ticket; requirements.

9-652 - Violations; penalties; enforcement; venue.

9-653 - Reports and records; disclosure; limitations; violation; penalty.

9-701 - Conduct of gift enterprises; conditions; prohibited acts; violation; penalties; venue; enforcement.

9-801 - Act, how cited.

9-802 - Purpose of act.

9-803 - Terms, defined.

9-804 - Lottery Division of the Department of Revenue; established; Director of the Lottery Division.

9-804.02 - Transferred to section 83-162.01.

9-804.03 - Transferred to section 83-162.02.

9-804.04 - Transferred to section 83-162.03.

9-804.05 - Transferred to section 83-162.04.

9-805 - Tax Commissioner; agreements authorized.

9-806 - Legislative intent.

9-807 - Division; personnel; bond or insurance.

9-808 - Division; personnel; investigators or security personnel; powers and duties; confidentiality; exception.

9-809 - Auditor of Public Accounts; audit; Tax Commissioner; reports.

9-810 - Lottery ticket; restrictions on sale and purchase; computation of retail sales; termination of liability; prize credited against certain tax liability or debt; procedure.

9-811 - Exemption from occupation tax.

9-811.01 - Lottery Investigation Petty Cash Fund; establishment; use; investment; Tax Commissioner; department; duties; records and reports.

9-812 - State Lottery Operation Trust Fund; State Lottery Operation Cash Fund; State Lottery Prize Trust Fund; created; transfers; Nebraska Education Improvement Fund; created; use; investment; recipient, subsequent recipient, or service contractor;...

9-813 - Lottery game retailer; Tax Commissioner; powers and duties; deposit of funds; liability for tickets.

9-814 - Prohibited acts; violations; penalties.

9-816 - Conflicts of interest; enumerated; compliance with other laws; violation; removal from office.

9-817 - Director and employees of the division; investigatory and enforcement powers; application to district court; contempt.

9-818 - Attorney General and other law enforcement authority; powers and duties.

9-819 - Lottery administration; hearings; rules and regulations; director; Tax Commissioner; duties; exempt from Administrative Procedure Act.

9-820 - Contracts awarded by Tax Commissioner; notices of hearings; orders and decisions; delivery.

9-821 - District court of Lancaster County; jurisdiction; appeal.

9-822 - Books and records; requirements.

9-823 - Rules and regulations; enumerated; Tax Commissioner; duties.

9-824 - Lottery game retailer; contract with division; considerations.

9-825 - Lottery game retailer; division; sale of tickets; when.

9-826 - Lottery game retailer; award of contract; director; findings required.

9-827 - Lottery game retailer; cooperation with director; termination of contract.

9-828 - Director; powers relating to contracts and fees.

9-829 - Ticket sales; restrictions.

9-830 - Lottery game retailer; bond; requirements.

9-831 - Advertising on problem gambling prevention, education, and awareness messages; requirements.

9-832 - Refusal to award contract; termination of contract; fine; procedure; appeal.

9-833 - Procurement of goods or services; director; powers; limitation.

9-834 - Major procurement; lottery vendor; disclosures required; contract approval; requirements; section, how construed.

9-835 - Major procurement; director; Tax Commissioner; powers and duties; limitation; assignment of contract.

9-836 - Major procurement; lottery contractor; performance bond.

9-836.01 - Division; sale of tangible personal property; distribution of profits.

9-837 - Lottery contractor; perform contract in compliance with other laws; failure; effect.

9-838 - Attorney General; Nebraska State Patrol; duties.

9-839 - Civil and criminal proceedings; jurisdiction.

9-840 - Director; studies and report.

9-841 - Act; intent; preemption of state or local laws or regulations.

9-1001 - Funding for assistance to problem gamblers; legislative findings and intent.

9-1002 - Terms, defined.

9-1003 - Nebraska Commission on Problem Gambling; created; members; terms; vacancies; meetings.

9-1004 - Commission; officers; expenses; duties; director; duties; rules and regulations; report.

9-1005 - Gamblers Assistance Program; created; duties.

9-1006 - Compulsive Gamblers Assistance Fund; created; use; investment.

9-1007 - Division of Behavioral Health of Department of Health and Human Services or department; restriction on expenditures; contracts; how treated; Compulsive Gamblers Assistance Fund; use.

9-1101 - Act, how cited.

9-1102 - Games of chance; permitted; restrictions.

9-1103 - Terms, defined.

9-1104 - Authorized gaming operator; license; authorized activities; condition of licensure; limitation on participation.

9-1105 - Commission; administer act.

9-1106 - Commission; powers and duties.

9-1107 - Racing and Gaming Commission's Racetrack Gaming Fund; created; use; investment.

9-1108 - Gaming operator license; applicant; fingerprinting and criminal history record information check; costs.

9-1109 - Credit cards; prohibited; applicant or authorized gaming operator; requirements.

9-1110 - Sports wagering.

9-1111 - Game of chance; cheating; gaming device; manipulation; penalties.

9-1112 - Participation in unlawful manner; violations; penalties.

9-1113 - Gaming device; acts prohibited; penalties.

9-1114 - Making false or misleading statement or entry or failure to maintain or make an entry; penalty.

9-1115 - Participation prohibited; violations; penalties.

9-1116 - Violations; general penalty provisions.

9-1117 - Authorized gaming operator; license; application; contents.

9-1118 - List of self-excluded persons.

9-1201 - Annual gaming tax.

9-1202 - Terms, defined.

9-1203 - Tax; amount; collection.

9-1204 - Tax; proceeds; distribution.

9-1205 - Tax; report.

9-1206 - Tax; delinquent; penalty; interest.

9-1207 - Reports; violations; penalty.

9-1208 - Severability.

9-1209 - Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.