Nebraska Revised Statute 33-132
Chapter 33 Section 132
Any officer who shall fail to comply with the provisions of sections 33-130 and 33-131, or shall fail or neglect to keep correct account of the fees by him received, or shall fail and neglect to make a report to the county board as herein provided, or shall willfully or intentionally omit to charge the fees provided by law, with intent to evade the provisions of said sections, shall be guilty of a Class V misdemeanor. Any such officer who shall make a false report under oath shall be guilty of perjury, and punished accordingly.
- Laws 1877, § 4, p. 216;
- R.S.1913, § 2456;
- C.S.1922, § 2398;
- C.S.1929, § 33-137;
- R.S.1943, § 33-132;
- Laws 1977, LB 40, § 169.
Failure of county judge to report costs received is an offense for which sanctions are prescribed. State ex rel. Nebraska State Bar Assn. v. Conover, 166 Neb. 132, 88 N.W.2d 135 (1958).
A county judge, clerk, treasurer, or sheriff is liable for fees earned by him but not collected where he willfully omitted to charge the fee, or where he negligently omitted to collect the fee, or had taken security therefore and had negligently failed to require sufficient security. Douglas County v. Vinsonhaler, 82 Neb. 810, 118 N.W. 1058 (1908).
Under this section it is the duty of a county clerk to charge and collect the full amount of fees authorized by statute for official services, and he is liable for such fees if he fails or neglects to collect the full fees authorized for the services performed. State ex rel. Board of Supervisors of Holt County v. Hazelet, 41 Neb. 257, 59 N.W. 891 (1894).