Whoever knowingly swears to a return or report required by sections 59-801 to 59-831 that is false in any material particular, or knowingly swears to an answer to any of the requirements of such sections that is false in any material particular, shall be deemed guilty of perjury and punished as provided by the laws of this state in reference to perjury.
Neb. Rev. Stat. § 59-826
Violations; proceedings; perjury; penalty
Laws 1905, c. 162, § 21, p. 645; R.S.1913, § 4065; C.S.1922, § 3468; C.S.1929, § 59-821; R.S.1943, § 59-826; Laws 2002, LB 1278, § 15.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.