{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-113","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,113","heading":"Income tax; evasion; penalty.","body":"Any person who willfully attempts in any manner to evade any income tax imposed by the provisions of the Nebraska Revenue Act of 1967 or the payment thereof shall, in addition to other penalties provided by law, be guilty of a Class IV felony.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,113","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"bd82e6ba4a6c1416222cf5b3eaffcd05a7437b424a961b37c6a0d6b00a98a05d","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-27-112","next":"us-ne/neb.-rev.-stat.-77-27-114"},"notice":"GroundRules: Original legal text. Not legal advice."}