Nebraska Revised Statute 8-107

Chapter 8


Banks; books and accounts; failure to keep; penalty.

The department has the authority to require the officers of any bank, or any of them, to open and keep such books or accounts as the department in its discretion may determine and prescribe for the purpose of keeping accurate and convenient records of the transactions and accounts of such bank. Any bank that refuses or neglects to open and keep such books or accounts as may be prescribed by the department shall be subject to a penalty of ten dollars for each day it neglects or fails to open and keep such books and accounts after receiving written notice from the department. Such penalty may be collected in the manner prescribed for the collection of fees for the examination of such bank.


  • Laws 1923, c. 191, § 33, p. 456;
  • C.S.1929, § 8-102;
  • Laws 1933, c. 18, § 5, p. 136;
  • C.S.Supp.,1941, § 8-102;
  • R.S.1943, § 8-105;
  • Laws 1963, c. 29, § 7, p. 136;
  • Laws 2017, LB140, § 8.


  • Bank officer must enter up transaction at once. State ex rel. Sorensen v. Citizens State Bank of Wahoo, 124 Neb. 846, 248 N.W. 388 (1933).