Nebraska Revised Statute 19-2906
Accountant; prohibited disclosures; penalty.
It shall be unlawful for an accountant making any municipal audit to make any disclosure of the result of any examination of any municipal account except in the report to the municipality audited. Any violation of this section shall constitute a Class III misdemeanor, and upon conviction thereof, the offender shall be ordered to pay the costs of prosecution. This section shall not apply to an accountant reporting illegal acts or indications of illegal acts found during a municipal audit to an appropriate law enforcement official or governmental oversight body.
- Laws 1959, c. 69, § 6, p. 297;
- Laws 1992, LB 1115, § 2.