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

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 .

Legislative History

Source: Laws 1947, c. 267, § 15, p. 866; Laws 1949, c. 245, § 4, p. 667; Laws 1977, LB 39, § 237; Laws 2011, LB590, § 35.