Neb. Rev. Stat. § 75-158: Neb. Rev. Stat. § 75-158

A civil penalty assessed pursuant to section 75-156 and unpaid shall constitute a debt to the State of Nebraska which may be collected in the manner of a lien foreclosure or sued for and recovered in a proper form of action in the name of the state in the district court of Lancaster County. Any civil penalty collected shall be transmitted within thirty days from receipt to the State Treasurer for credit to the permanent school fund.