Neb. Rev. Stat. § 57-1213: Neb. Rev. Stat. § 57-1213

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.