{"data":{"id":"us-ne/neb.-rev.-stat.-77-27-116","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-27,116","heading":"Income tax; false return; penalty.","body":"Any person who willfully makes and subscribes any return, statement or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or willfully aids or procures the preparation or presentation in a matter arising under the income tax provisions of the Nebraska Revenue Act of 1967 of a return, affidavit, claim or other document which is fraudulent or is false as to any material matter shall be guilty of a Class IV felony.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-27,116","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"40dd4f10172e58153a141769434f8c46b07b300533544eb94417f1d1887f0ae5","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-27-115","next":"us-ne/neb.-rev.-stat.-77-27-117"},"notice":"GroundRules: Original legal text. Not legal advice."}