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

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. SourceLaws 1935, c. 116, § 21, p. 387; C.S.Supp.,1941, § 53-321; R.S.1943, § 53-157; Laws 1961, c. 259, § 6, p. 770; Laws 1963, c. 311, § 4, p. 938; Laws 1977, LB 40, § 314; R.S.1943, (1988), § 53-157; Laws 1991, LB 344, § 48.