Neb. Rev. Stat. § 2-3223.01

(1) If any district fails to file a copy of the audit within the required time, pursuant to section 2-3223 , the name of the district, the officers, and the board of directors of the district shall be published in a newspaper or newspapers which provide general coverage of the district, which publication shall state the failure of the district and its directors, with publication costs to be paid by the district. (2) Any officer or member of the board of directors responsible for such failure to file shall be guilty of a Class IV misdemeanor.