Nebraska § 77-2615 Prohibited acts; violations; penalty; prima
facie evidence

Nebraska Statutes

§ 77-2615 — Prohibited acts; violations; penalty; prima facie evidence

Nebraska § 77-2615

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2615 (Prohibited acts; violations; penalty; prima facie evidence) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2615 (2026).

Text

Any person who violates sections  77-2601 
to  77-2615 , or any rule or regulation adopted and
promulgated in accordance therewith, for which a specific penalty
is not otherwise provided or who shall, except as permitted by sections  77-2601 
to  77-2615 , sell, deliver, or accept, with intent to evade the provisions
of such sections, any cigarettes upon which
the tax provided by section  77-2602  has not been paid or who affixes a stamp permitted under section  77-2603  or  77-2603.01  to a package of cigarettes of a tobacco product manufacturer or
brand family not included in the directory pursuant to section  69-2706  or
who sells, offers, or possesses for sale in this state cigarettes of a tobacco
product manufacturer or brand family not included in the directory shall
be deemed guilty

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Any person who violates sections 77-2601
to 77-2615 , or any rule or regulation adopted and
promulgated in accordance therewith, for which a specific penalty
is not otherwise provided or who shall, except as permitted by sections 77-2601
to 77-2615 , sell, deliver, or accept, with intent to evade the provisions
of such sections, any cigarettes upon which
the tax provided by section 77-2602 has not been paid or who affixes a stamp permitted under section 77-2603 or 77-2603.01 to a package of cigarettes of a tobacco product manufacturer or
brand family not included in the directory pursuant to section 69-2706 or
who sells, offers, or possesses for sale in this state cigarettes of a tobacco
product manufacturer or brand family not included in the directory shall
be deemed guilty of a Class IV felony. If any person is found to
have in his or her possession
more than ten unstamped packages of cigarettes, except as permitted under
section 77-2607 , it shall be prima facie evidence of attempt to evade sections 77-2601 to 77-2615 .