Neb. Rev. Stat. § 66-1822

Any person who knowingly makes any false entry in the accounts, books of account, records, or memoranda kept by any jurisdictional utility, who knowingly destroys, mutilates, alters, or by any other means or device falsifies the record of any such account, book of accounts, record, or memorandum, who knowingly neglects or fails to make full, true, and correct entries in such account, book of accounts, record, or memorandum of all facts and transactions pertaining to such utility, or who knowingly makes any false statement required to be made to the commission, shall be guilty of a Class IV felony.