Neb. Admin. Code § 316-94-011 — Drug Tax Assessments; Interest and Penalties

011.01 If any individual possesses marijuana or controlled substances in amounts greater than or equal to the threshold amount and fails to purchase drug tax stamps, he or she shall be subject to a penalty of one hundred percent of the tax that is owed. 011.02 Payment of the tax and penalty is due no later than the tenth day from the date of personal service of the assessment, or ten days from the date of mailing of the assessment via registered or certified mail to the last known address of the assessee. 011.02A Failure to pay the tax within ten days shall result in the accrual of interest from the earliest known day of possession, at such rate as the Legislature has set, and collection of the tax, interest, and penalty by any method prescribed in the Uniform State Tax Lien Registration and Enforcement Act, subject to the limitations of section 77-4312. (Sections 77-4309, 77-4310, and 77-4312. February 2, 1992.)