Neb. Rev. Stat. § 55-468: Neb. Rev. Stat. § 55-468

(1) All persons subject to this code shall give notice and turn over to the proper authority without delay all abandoned property in their possession, custody or control.

(2) Any person subject to this code who:

(a) Fails to carry out the duties prescribed in subsection (1) of this section; or

(b) Engages in looting or pillaging, shall be punished as a court-martial may direct.