Neb. Rev. Stat. § 28-630

(1) A person commits the offense of unlawful factoring of a financial transaction device if such person or any agent or employee of such person is authorized by any acquirer to furnish money, property, services, or anything else of value and, with intent to defraud the account holder, acquirer, or issuer, presents for payment a financial transaction device transaction record to the issuer or acquirer. (2) Any person committing the offense of unlawful factoring of a financial transaction device shall be guilty of a Class IV felony.