Neb. Rev. Stat. § 77-2381

Any treasurer or any officer of a bank, capital stock financial institution, or qualifying mutual financial institution who shall directly or indirectly violate or knowingly permit to be violated the provisions of sections 77-2373 to 77-2381 , so far as such sections relate to the deposit of public money in a bank, capital stock financial institution, or qualifying mutual financial institution, shall be guilty of a Class IV felony. Section 77-2366 shall apply to deposits in capital stock financial institutions. Section 77-2365.01 shall apply to deposits in qualifying mutual financial institutions.