Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-4026. Violation; disciplinary action regarding license; administrative penalty; appeal

(1) For any violation of the Tobacco Products Tax Act or the rules and regulations adopted and promulgated under the act, the Tax Commissioner may, in addition to any other penalty or sanction:

(2) No person whose license has been suspended or revoked shall sell tobacco products or permit tobacco products to be sold during the period of suspension or revocation on the premises occupied by such person. No disciplinary proceeding or action shall be barred or abated by the expiration, transfer, surrender, continuance, renewal, or extension of any license issued under the Tobacco Products Tax Act or sections 28-1420 to 28-1429.

(3) Any person aggrieved by any decision, order, or finding of the Tax Commissioner may appeal the decision, order, or finding, and the appeal shall be in accordance with the Administrative Procedure Act.