Neb. Rev. Stat. § 55-478: Neb. Rev. Stat. § 55-478

Any person subject to this code who wrongfully takes, obtains, or withholds, by any means, from the possession of the owner or of any other person any money, personal property, or article of value of any kind with intent permanently or temporarily to deprive or defraud another person of the use and benefit of property or to appropriate it to his own use or the use of any person other than the owner, is guilty of larceny. Any person found guilty of larceny shall be punished as a court-martial may direct.