{"data":{"id":"us-ne/neb.-rev.-stat.-77-2615","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2615","heading":"Prohibited acts; violations; penalty; prima facie evidence.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2615","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0f36b96ae5fa6166d02dc0a1f1e62f170da5b05bfb8f2d2a5c7bfc7bfba6e5eb","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2614","next":"us-ne/neb.-rev.-stat.-77-2615.01"},"notice":"GroundRules: Original legal text. Not legal advice."}