Nebraska Revised Statute 28-612
False statement or book entry; destruction or secretion of records; penalty.
(1) A person commits a Class IV felony if he or she:
(a) Willfully and knowingly subscribes to, makes, or causes to be made any false statement or entry in the books of an organization; or
(b) Knowingly subscribes to or exhibits false papers with the intent to deceive any person or persons authorized to examine into the affairs of any such organization; or
(c) Makes, states, or publishes any false statement of the amount of the assets or liabilities of any such organization; or
(d) Fails to make true and correct entry in the books and records of such organization of its business and transactions in the manner and form prescribed by the Department of Banking and Finance; or
(e) Mutilates, alters, destroys, secretes, or removes any of the books or records of such organization, without the consent of the Director of Banking and Finance.
(2) As used in this section, organization means:
(a) Any trust company transacting a business under the Nebraska Trust Company Act;
(b) Any association organized for the purpose set forth in section 8-302;
(c) Any bank as defined in section 8-101.03; or
(d) Any credit union transacting business in this state under the Credit Union Act.