Nebraska Revised Statute 28-928
Chapter 28
28-928.
Mutilating a flag; penalty; flag, defined.
(1) A person commits the offense of mutilating a flag if such person intentionally casts contempt or ridicule upon a flag by mutilating, defacing, defiling, burning, or trampling upon such flag.
(2) Flag as used in this section shall mean any flag, ensign, banner, standard, colors, or replica or representation thereof which is an official or commonly recognized symbol of the United States or the State of Nebraska.
(3) Mutilation of a flag is a Class III misdemeanor.