Neb. Rev. Stat. § 77-27,114: Income tax; failure to collect, withhold, deduct, account for, or pay; penalty.

Any person required under the provisions of the Nebraska Revenue Act of 1967 to collect, withhold, deduct, and truthfully account for and pay over any income tax imposed by the act who willfully fails to collect, withhold, deduct, or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a Class IV felony.