Neb. Rev. Stat. § 23-1612: Neb. Rev. Stat. § 23-1612

Every county officer, and the deputy and assistants of every county officer shall, on demand, exhibit to any examiner all books, papers, records, and accounts pertaining to the office and shall truthfully answer all questions asked by such examiner touching the affairs of the office. Any person who fails or refuses to comply with this section shall be guilty of a Class V misdemeanor.