Neb. Rev. Stat. § 59-825: Neb. Rev. Stat. § 59-825

Any person who shall neglect or refuse to make returns, attend and testify or answer any lawful requirement hereinbefore provided for, or produce books, papers, contracts, agreements, and documents, if in his or her custody, control, or power to do so, in obedience to the subpoena of the courts or lawful requirements of the Attorney General, shall be deemed guilty of a Class IV felony.