Nebraska Revised Statute 9-1114
Chapter 9
9-1114.
Making false or misleading statement or entry or failure to maintain or make an entry; penalty.
A person who, in an application, book, or record required to be maintained or in a report required to be submitted by the Nebraska Racetrack Gaming Act or a rule or regulation adopted and promulgated by the commission, knowingly makes a statement or entry that is false or misleading or fails to maintain or make an entry the person knows is required to be maintained or made is guilty of a Class IV felony.