Neb. Rev. Stat. § 68-611: Neb. Rev. Stat. § 68-611

Delinquent payments due under subsection (1) of section 68-610 , plus one-half the amount of the delinquent payment, may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the state agency, be deducted from any other money payable to such subdivision by any department or agency of the state.