Neb. Rev. Stat. § 28-1427: Neb. Rev. Stat. § 28-1427

Except as provided in subsection (2) of section 28-1419 , any person under the age of twenty-one years who obtains cigars, tobacco, cigarettes, cigarette material, electronic nicotine delivery systems, or alternative nicotine products from a licensee by representing that he or she is of the age of twenty-one years or over is guilty of a Class V misdemeanor.