NATIONAL INDIAN GAMING COMMISSION 

NOTICE OF VIOLATION 

TO: Winnehago Tribe of Nebraska 

Attn: Matthew Pilcher, Chairman 

(Agent for Service of Process) 

P.O. Box 687 

Winnebago, Nebraska 68071 

FAX: (402) 878-2963 

Winnebago Gaming Commissjon 

Monica Morrison, Chainvornan 

P.O. Box 401 

Sloan, Iowa 5 1055 

FAX: (71 2) 428-7303 

Danelle Smith 

Fredericks, Peebtes &Morgan LLC 

3610N. 163 Plaza 

Omaha, Nebraska 68 1 16 

FAX: (402) 333-4761 

1. Notification of Violation 

The Chairman of the National Indian Gaming Commission (NIGC) hereby gves notice 

that the Winnebago Tribe of Nebraska (Respondent or Tribe), located in Winnebago, 

Nebraska, has violated NIGC regulations by failing to submit fee payments and quarterly 

statements for the: first, second and third quarters of 2008 for the Iron Horse Casino and 

Native Star Casino and for untimely submission of fee payments and quarterly statements 

for the Winnavegas Casino. 

2. Authority 

Under the Indian Gaming Regulatory Act (IGRA) and NIGC regulations, the Chairman 

of the NIGC (Chairman) may issue a Notice of Violation (NOV) to any person for 

violation of any provision of the IGRA, NIGC regulations, or any provision of a tnbal 

gaming ordinance or resolution approved by the Chairman. 25 U.S.C. Ij 2713; 25 C.F.R. 

(j. 573.3. 
3. Applicable FederaI Laws 

A. TGRA requires the NIGC to establish a schedule of fees to be paid to the 

Commission annually by each gaming operation that conducts a class 11 or class 

TI1 gaming activity. 25 U.S.C. 8 2717. 

B. NlGC regulations require that each gaming operation under the jurisdiction of the 

Commission shall pay to the Commission annual fees as established by the 

Commission. 25 C.F.R. 3 5 14.1 (a). 

C. Each gaming operation subject to the jurisdiction of the Commission and not 

exempt from paying fees pursuant to the self-regulation provisions shaII file with 

the Commission a quarterly statement showing its assessable gross revenues for 

the previous calendar year. 25 C.E.R. 3 5 14. l (c). 

I). The quarterly statements are due March 3 1, June 30, September 30, and 

December 3 1 of each calendar year the gaming operation is subject to the 

jurisdiction of the NIGC. 25 C.F.R. $ 514.l(c)(2 j. The quarterly statements shall 

be transmitted to the Commission and arrive no Iater than the due date. 25 C.F.R. 

9 514.l(c)(4). 

E. NIGC regulations require each gaming operation to remit to the Commission the 

fees due each quarter with the quarterly statement. 25 C.F.R. rj 5 14.1 (c)(5). 

F. NIGC regulations define "gaming operation" as "each economic entity that is 

licensed by a trihe, operates the games. receives the revenues, issues the prizes 

and pays the expenses." A gaming operation may be operated by a tribe directly; 

by a management contractor; or, under certain conditions, by another person or 

other entity. 25 C.F.R. $502.10. 

4. Role of Quarterly Fee and Ouarterly Statements 

The annual fees collected by the NIGC are necessary in order to fund the agency's 

oversight and regulation of Indian gaming and are based upon the quarterly worksheets 

submitted by Indian gaming operations. NIGC must set a fee rate sufficient to fund its 

mtral budget, yet may not exceed the fee cap set by Congress. Thus, it: is imperative 

that the NIGC receive quarterly statements from the gaming operations in a timely 

manner so that the NIGC is able to set accurate preliminary and finaI fee rates. 

5. Circumstances of the Violation 

A. Respondent is a federa1Iy recognized Indian Tribe with tribal headquarters in 

W innebago, Nebraska. 
B. The Tribe operated its gaming operation, WinnaVegas, during all of '1007 and 

2008 through November 3,2008. 

C. The Tribe operated its gaming operation, Native Star, during all of 2007 and 2008 

through November 3,2008. 

D. The Tribe operated its gaming operation, Iron Horse, during all of 2007 and 2008 

through November 3,2008. 

E. The NIGC did not receive qsrarterIy statements or fees for Native Star Casino and 

Iron Horse Casino for the quarters ending March 3 1,2008, dune 30,2008 and 

September 30,2008. 

F. The NIGC received quarterly statements and fee payments for the WinnaVegas 

casino for the quarters ending March 3 1,2008 on October 2,2008, 185 days late, 

G. The NIGC received quarterly statements and fee payments for the WinnaVegas 

casino for the quarters ending June 30,2008 on October 2,2008,94 days late. 

H. The NIGC received quarterly statements and fee payments for the WinnaVegas 

casino for the quartets ending September 30,2008 on October 2,2008,2 days 

late. 

6. Measures Resuired to Correct the Violation 

WhiIe there is no remedial action that can correct the untimely submission of quarterly 

statements and fees, improved controls to ensure timely submission of hture quarterly 

statements and fees should be put in place. Moreover. to correct the on-going violation, 

the Tribe should immediately submit quarterly statements and the requisite fees. 

7. Appeal 

Within thirty (30) days after service of this Notice of Violation, Respondent may appeal 

to the full Commission under 25 C.F.R. Part 577 by submitting a notice of appeal, and, if 

desired, request for hearing to the National Indian Gaming Commission, 1441 L Street 

NW, Ninth Floor, Washington, DC 20005. Respondent has a right to assistance of 

counsel in such an appeal. A notice of appeal must reference this Notice of Violation. 

Within ten (10) days after filing a notice of appeal, Respondent must file with the 

Commission a supplemental statement that states with particularity the relief desired and 

the grounds therefore and that includes, when available, supporting evidence in the form 

of affidavits. If Respondent wishes to present oral testimony or witnesses at the hearing, 

Respondent must include a request to do so with the supplemental statement. The request 

to present oral testimony or witnesses must specify the names of proposed witnesses and 

the general nature of their expected testimony, whether a closed hearing is requested and 

Certificate of Service 

I certify that this Notice of Violation was sent by facsimiIe transmission and certified 

U.S. mail, return receipt requested, on thik'_ day of November 2008 to: