Neb. Rev. Stat. § 71-2229: Neb. Rev. Stat. § 71-2229

(1) A person commits an offense if he, she, or it knowingly and unlawfully uses, alters, or transfers a food instrument or supplemental food. An offense under this subsection shall be a Class IV misdemeanor if the value of the food instrument or benefit is less than five hundred dollars, shall be a Class III misdemeanor if the value of the food instrument or benefit is five hundred dollars or more but less than one thousand five hundred dollars, and shall be a Class IV felony if the value of the food instrument or benefit is one thousand five hundred dollars or more.

(2) A person commits an offense if he, she, or it (a) knowingly and unlawfully possesses a food instrument or supplemental food, (b) knowingly and unlawfully redeems a food instrument, (c) knowingly falsifies or misapplies a food instrument, or (d) fraudulently obtains a food instrument. An offense under this subsection shall be a Class IV misdemeanor if the value of the food instrument or benefit is less than five hundred dollars, shall be a Class III misdemeanor if the value of the food instrument or benefit is five hundred dollars or more but less than one thousand five hundred dollars, and shall be a Class IV felony if the value of the food instrument or benefit is one thousand five hundred dollars or more.

(3) A person commits an offense if he, she, or it knowingly and unlawfully possesses a blank authorization to participate in the WIC program or CSF program. An offense under this subsection shall be a Class IV felony.

(4) When food instruments or supplemental foods are obtained in violation of this section pursuant to one scheme or a continuing course of conduct, whether from the same or several sources, such conduct may be considered as one offense and the values aggregated in determining the grade of the offense.