Neb. Rev. Stat. § 49-1476.02: Neb. Rev. Stat. § 49-1476.02

(1) No person, including a candidate or candidate committee, shall accept or receive any contribution prohibited by section 49-1476.01 . A person who knowingly or intentionally accepts any such contribution shall be guilty of a Class III misdemeanor.

(2) Any person, including a candidate or candidate committee, who receives a contribution prohibited by section 49-1476.01 shall, upon being notified of the violation by the commission, transfer a sum equal to the amount of such contribution to a tax-exempt charitable institution.