Neb. Rev. Stat. § 55-479

Any person subject to this code who, with intent to defraud: (1) Falsely makes or alters any signature to, or any part of, any writing which would, if genuine, apparently impose a legal liability on another or change his legal right or liability to his prejudice; or (2) Utters, offers, issues, or transfers such a writing, known by him to be so made or altered, is guilty of forgery and shall be punished as a court-martial may direct.