Neb. Rev. Stat. § 54-1,124.01

A person commits a Class III felony if: (1) Such person willfully and knowingly performs or causes to be performed any act to: (a) Apply, remove, damage, or alter an approved nonvisual identifier; or (b) Expunge, alter, render inaccessible, or otherwise corrupt information recorded or embedded on or in an approved nonvisual identifier; and (2) Such conduct is done with the intent to deprive an owner of livestock or falsely assert ownership of livestock.