Neb. Rev. Stat. § 44-3,119: Borrowing or rental of securities; insurance company; member, officer, director, attorney in fact; unlawful.

Any member, officer, director, or attorney in fact of any company or association licensed to do an insurance business in this state, who on behalf of such company or association borrows, rents, hires, leases, or otherwise engages the use of stocks, bonds, debentures, notes, investment certificates, securities, or other obligations or evidences of indebtedness owned or issued by any other corporation, company, association, or individual, or of any government political subdivision or agency thereof, with intent to injure or defraud any other company, body politic or corporation, or person, or to deceive the Director of Insurance or any other person legally authorized to examine the affairs of any such company or association shall be guilty of a felony.