Section 237-15-003 - Enforcement003.01 The holder of a cigar bar- shop certification shall file quarterly reports with the Commission showing revenue received from the sale of cigars or other tobacco related products other than cigarettes on forms approved by the Commission. Such reporting dates shall be January 31st, April 30th, July 31st, and October 31st. Tax reports must be filed within 30 days from reporting date.003.02 After at least one complete year of successful filings, the reports shall be filed on an annual basis. Said annual reports must be filed on or before October 31st.003.03 The holder of a cigar bar- shop certification shall be subject to unannounced audits and or inspections by the Commission and failure to comply with said audit or inspection may result in suspension, cancellation or revocation of the liquor license as well as termination of the cigar bar- shop certification.003.04 Failure to comply with any provisions of these rules or falsification of any of the required documents may result in the suspension, cancellation or revocation of the liquor license of the certification holder. The Certification may also be terminated.237 Neb. Admin. Code, ch. 15, § 003
Amended effective 11/24/2018