Neb. Rev. Stat. § 48-1908

(1) It shall be unlawful to provide, acquire, or use body fluids for the purpose of altering the results of any test to determine the presence of drugs or alcohol. (2) Any employee who violates subsection (1) of this section may be subjected to the same discipline as if the employee had refused the directive of the employer to provide a body fluid or breath sample. (3) Any person, including an employee, who violates subsection (1) of this section shall be guilty of a Class I misdemeanor.