Nebraska Revised Statute 57-719
(1) Any person who willfully aids or assists in, or procures, counsels, or advises, the preparation or presentation of a false or fraudulent return, affidavit, claim, or document under or in connection with any matter arising under Chapter 57, article 7, shall, whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document, be guilty of a Class IV felony.
(2) Any person who violates or aids or abets in the violation of Chapter 57, article 7, except as otherwise provided, shall be guilty of a Class IV misdemeanor. In the case of a continuing violation, every day of violation shall be considered a separate offense.
(3) Any corporate officer or employee with the duty to pay taxes imposed upon a corporation or to perform some other act required of a corporation shall be personally liable under section 77-1783.01 for the payment of such taxes or penalties in the event of willful failure on his or her part to perform such act.