Neb. Rev. Stat. §§ 84-711
Current with changes through the 2024 First Special Legislative Session
The failure or refusal of an employee or officer of an executive department, state institution, or board to pay over the public money, or any part thereof, belonging to the state or to account to or to make settlement with the State Treasurer upon demand shall be prima facie evidence of embezzlement, and such person shall be punished, as provided by law, for the embezzlement of public funds.
Neb. Rev. Stat. §§ 84-711