Neb. Rev. Stat. § 75-369.06: Neb. Rev. Stat. § 75-369.06

Civil penalties assessed pursuant to section 75-369.03 and unpaid shall constitute a debt to the State of Nebraska which may be collected in the form of a lien foreclosure or recovered in a proper form of action in the name of the State of Nebraska in the district court of Lancaster County. Any civil penalty collected shall be remitted on a monthly basis to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska.