Neb. Rev. Stat. §§ 75-114
Any motor carrier or regulated motor carrier as defined in section 75-302, any common carrier, or any other person who has in his or her possession any book, paper, document, or record belonging to any carrier subject to the jurisdiction of the commission and who, upon proper demand, fails or refuses to exhibit to any commissioner or any person authorized by the commission to investigate the same any book, paper, document, or record of such carrier, which is in the possession or under the control of such carrier or any officer, agent, or employee thereof, shall be guilty of a Class III misdemeanor. Any officer, agent, or employee of any carrier or any other person who, upon proper demand, fails or refuses to exhibit to any commissioner or any person authorized by the commission to investigate the same any book, paper, document, or record of such carrier, which is in the possession or under the control of such person, shall be guilty of a Class III misdemeanor for each offense.
Neb. Rev. Stat. §§ 75-114