Neb. Rev. Stat. § 18-3315: Neb. Rev. Stat. § 18-3315

Any person who sells or offers for sale or lease any lots in any municipality or addition to any municipality, before the plat of such lots has been duly acknowledged and recorded as provided in section 18-3305 , shall pay a penalty of fifty dollars for each lot or part of lot sold, leased, or offered for sale.