(1)(a) If any part of a deficiency is the result of negligence
or intentional disregard of rules and regulations but without intent to defraud,
the Tax Commissioner may add to the tax an amount equal to five percent of
the deficiency.
(b)If any part of a requested refund is overstated as a
result of negligence, material misstatement, or intentional disregard of rules
and regulations but without intent to defraud, the Tax Commissioner may add
to the tax an amount equal to five percent of the overstatement of the refund.
(2)(a) If any part of a deficiency is the result of fraud,
the Tax Commissioner may add to the tax an amount equal to fifty percent of
the deficiency. This amount shall be in lieu of any amount determined under
subsection (1) of this section.
(b)If any part of a requested
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(1)(a) If any part of a deficiency is the result of negligence
or intentional disregard of rules and regulations but without intent to defraud,
the Tax Commissioner may add to the tax an amount equal to five percent of
the deficiency.
(b) If any part of a requested refund is overstated as a
result of negligence, material misstatement, or intentional disregard of rules
and regulations but without intent to defraud, the Tax Commissioner may add
to the tax an amount equal to five percent of the overstatement of the refund.
(2)(a) If any part of a deficiency is the result of fraud,
the Tax Commissioner may add to the tax an amount equal to fifty percent of
the deficiency. This amount shall be in lieu of any amount determined under
subsection (1) of this section.
(b) If any part of a requested refund is overstated as a
result of fraud, the Tax Commissioner may add to the tax an amount equal to
fifty percent of the overstatement of the refund. This amount shall be in
lieu of any amount determined under subsection (1) of this section.
(3) If any taxpayer fails to pay all or any part of an installment
of any tax due, he or she shall be deemed to have made an underpayment of
estimated tax. The Tax Commissioner shall determine the amount of underpayment
of estimated tax in accordance with the laws of the United States.
(4) If any taxpayer, with intent to evade or defeat any income
tax imposed by the Nebraska Revenue Act of 1967 or the payment thereof, claims
an excessive number of exemptions or in any other manner overstates the amount
of withholding, he or she shall be guilty of a Class II misdemeanor. If any
employer or payor, without intent to evade or defeat any income tax imposed
by the Nebraska Revenue Act of 1967 or the payment thereof, fails to make
a return and pay a tax withheld by him or her at the time required by or under
the act, such employer or payor shall be liable for such taxes and shall pay
the same together with interest thereon and any addition to tax assessed pursuant
to subsection (1) of this section. Such interest and addition to tax shall
not be charged to or collected from the employee or payee by the employer
or payor. The Tax Commissioner shall have the same rights and powers for the
collection of such tax, interest, and addition to tax against such employer
or payor as are now prescribed by the act for the collection of income tax
against a taxpayer.
(5) If any person required to collect, withhold, truthfully
account for, and pay over the income tax imposed by the Nebraska Revenue Act
of 1967 willfully fails to collect or withhold such tax or truthfully account
for and pay over such tax or willfully attempts in any manner to evade or
defeat the tax or the payment thereof, the Tax Commissioner may, in addition
to other penalties provided by law, impose, assess, and collect a penalty
equal to the total amount of the tax evaded, not collected, not withheld,
or not accounted for and paid over. No addition to tax under subsection (1)
or (2) of this section shall be imposed for any offense to which this subsection
applies.
(6) If any person with fraudulent intent fails to pay, or
to deduct or withhold and pay, any income tax, to make, render, sign, or certify
any return of estimated tax, or to supply any information within the time
required, the Tax Commissioner may impose, assess, and collect a penalty of
not more than one thousand dollars, in addition to any other amounts required
under the income tax provisions of the Nebraska Revenue Act of 1967.
(7) If any person for frivolous or groundless reasons or
with the intent to delay or impede the administration of the Nebraska Revenue
Act of 1967 (a) fails to pay over any tax due and owing under such act, (b)
fails to file any return required under such act, or (c) files what purports
to be a return but which does not contain sufficient information from which
to determine the correctness of the self-assessment of tax or which contains
information that indicates that the self-assessment of tax is substantially
incorrect, such person shall pay a penalty of five hundred dollars for each
occurrence. The penalty provided by this subsection shall be in addition to
any other penalties provided by law.
(8) Any person who aids, procures, advises, or assists in
the preparation of any return, affidavit, refund claim, or other document
with the knowledge that its use will result in the material understatement
of the tax liability of another person or the material overstatement of the
amount of a refund of another person shall, in addition to other penalties
provided by law, pay a penalty of one thousand dollars with respect to each
separate return or other document.
(a) For the purposes of this subsection, a person furnishing
typing, reproducing, or other mechanical assistance shall not be treated as
having aided or assisted in the preparation of such document.
(b) A determination of a material deficiency shall not be
sufficient to show that a person has aided or assisted in a material understatement
of the tax liability of another person.
(c) The penalty in this subsection shall not be imposed more
than once on any person for having aided or assisted in the preparation of
documents for the same taxpayer, the same tax, and the same tax period regardless
of the number of documents involved.
(d) Such penalty shall apply whether or not the understatement
is with the consent of the person authorized to present the return, affidavit,
refund claim, or other document.
(9) The additions to the income tax and penalties relating
thereto provided by the Nebraska Revenue Act of 1967 shall be paid upon notice
and demand and shall be assessed, collected, and paid in the same manner as
taxes, and any reference in such act to income tax or the tax imposed by the
act shall be deemed also to refer to additions to the tax and penalties provided
by this section. For purposes of the deficiency procedures provided in section 77-2776 , this subsection shall not apply to:
(a) Any addition to tax under subsection (1) or (4) of section 77-2789 except as to that
portion attributable to a deficiency;
(b) Any addition to tax for underpayment of estimated tax
as provided in subsection (3) of this section; or
(c) Any additional penalty under subsection (6), (7), or
(8) of this section.
(10) For purposes of subsections (1) and (2) of this section
relating to deficiencies resulting from negligence or fraud, the amount shown
as the tax by the taxpayer upon his or her return shall be taken into account
in determining the amount of the deficiency only if such return was filed
on or before the last day prescribed for the filing of such return determined
with regard to any extension of time for such filing.
(11) For purposes of subsections (5) and (6) of this section,
the term person shall include an individual, corporation, partnership, or
limited liability company, or an officer or employee of any corporation, including
a dissolved corporation, or a member or employee of any partnership or limited
liability company, who as such officer, employee, or member is under a duty
to perform the act in respect of which the violation occurs.
(12) If any person fails to comply with the reporting or
filing requirements of sections 77-2772 , 77-2775 , and 77-2786 or the rules
and regulations adopted and promulgated thereunder, the Tax Commissioner may
impose, assess, and collect a penalty against such person for each instance
of noncompliance of twenty-five percent of the tax due. Such amount shall
be in addition to any other penalty, tax, or interest otherwise imposed by
law for such noncompliance.
(13) If any nonresident individual provides false information
or statements to an employer or payor regarding the portion of his or her
wages or payments that are subject to withholding for this state which if
used would result in the amount withheld being less than seventy-five percent
of his or her income tax liability on such wages or payments or if any employer
or payor uses such information when the employer or payor knows such information
is false or maintains records which show such information is false, the Tax
Commissioner may, in addition to other penalties provided by law, impose,
assess, and collect from such individual, payor, or employer the penalties
provided in subsections (5) and (6) of this section.
(14) If any employer or payor employing twenty-five or more
employees who is required to withhold and pay over income tax imposed by the
Nebraska Revenue Act of 1967 fails to either (a) withhold at least one and
one-half percent of the wages of any employee or (b) obtain satisfactory evidence
from the employee justifying a lower withholding amount as required by subdivision
(1)(b) of section 77-2753 , the Tax Commissioner may impose, assess, and collect
a penalty of not more than one thousand dollars per violation.