Neb. Rev. Stat. § 28-526: Neb. Rev. Stat. § 28-526

A person commits the offense of organized retail crime when that person, acting alone or in association with another person, does any of the following:

(1) Knowingly commits an organized retail crime;

(2) Organizes, supervises, finances, or otherwise manages or assists another person in committing an organized retail crime;

(3) Removes, destroys, deactivates, or knowingly evades any component of an antishoplifting or inventory-control device to prevent the activation of that device or to facilitate another person in committing an organized retail crime;

(4) Conspires with another person to commit an organized retail crime;

(5) Receives, purchases, or possesses retail merchandise for sale or resale if a reasonable person would know such retail merchandise to be stolen;

(6) Uses any artifice, instrument, container, device, or other article to facilitate the commission of an organized retail crime; or

(7) Knowingly causes a fire exit alarm to sound or otherwise activate, or deactivates or prevents a fire exit alarm from sounding, in the commission of an organized retail crime or to facilitate the commission of an organized retail crime by another person.