57-1213 Returns; failure to make; penalty.
57-1213. Returns; failure to make; penalty.Any person failing or refusing to make returns or reports, as required by sections 57-1201 to 57-1214, and remaining in default for thirty days after notice to him or her by the Tax Commissioner, or failing to comply with any other requirement of sections 57-1201 to 57-1214, shall be guilty of a Class IV misdemeanor. SourceLaws 1983, LB 356, § 25.