Neb. Rev. Stat. § 28-640

(1) A person commits the crime of identity fraud if he or she without lawful authority: (a) Makes, counterfeits, alters, or mutilates any personal identification document with the intent to deceive another; or (b) Willfully and knowingly obtains, possesses, uses, sells or furnishes or attempts to obtain, possess, or furnish to another person for any purpose of deception a personal identification document. (2)(a) Identity fraud is a Class I misdemeanor. Any second or subsequent conviction under this subdivision is a Class IV felony. (b) A person found guilty of violating this section may, in addition to the penalties under this subsection, be ordered to make restitution pursuant to sections 29-2280 to 29-2289 .