Neb. Rev. Stat. § 28-627

(1) A person commits the offense of unlawful manufacture of a financial transaction device if, with intent to defraud, such person: (a) Falsely makes or manufactures, by printing, embossing, or magnetically encoding, a financial transaction device; (b) Falsely alters or adds service marks, optical characters, or holographic images to a device which is, purports to be, or is circulated to become or represent if completed a financial transaction device; or (c) Falsely completes a financial transaction device by adding to an incomplete device to make it appear to be a complete one. (2) Any person committing the offense of unlawful manufacture of a financial transaction device shall be guilty of a Class IIA felony.