Neb. Rev. Stat. § 77-2310

The making of profit, directly or indirectly, by the State Treasurer out of any money in the state treasury belonging to the state, the custody of which the treasurer is charged with, by loaning, depositing or otherwise using it or depositing the same in any manner, or the removal by the treasurer or by his consent of such money or a part thereof out of the vault of the treasurer's department or any legal depository of the same, except for the payment of warrants, legally drawn or for the purpose of depositing the same in the banks selected as depositories under the provisions of sections 77-2301 to 77-2309 , shall be deemed guilty of a Class IV felony, and shall also be liable under and upon his official bond for all profits realized from such unlawful using of such funds.