If an exemption notice is filed more than ninety days after the time period specified for the exemption claimed, the Department may commence an independent investigation of the matter. The Department specifically reserves the right to assess the expense of its investigation to the seller pursuant to Section 8-1115(1) of the Act or to assess a fine pursuant to Section 8-1108.01(4) of the Act.
48 Neb. Admin. Code, ch. 19, § 004