Nebraska Revised Statutes Chapter 48. Labor § 48-125.01. Compensation; penalties for attempted avoidance of payment

Any employer who knowingly transfers, sells, encumbers, assigns, or in any manner disposes of, conceals, secretes, or destroys any property or records belonging to such employer, after one of his or her employees has been injured within the purview of the Nebraska Workers' Compensation Act, and with intent to avoid the payment of compensation under such act to such employee or his or her dependents, shall be guilty of a Class I misdemeanor. In any case when such employer is a corporation, any officer or employee thereof, if knowingly participating or acquiescing in the act with intent to avoid the payment of compensation under the Nebraska Workers' Compensation Act, shall be also individually guilty of a Class I misdemeanor as well as jointly and severally liable with such corporation for any fine imposed upon the corporation. In any case when such employer is a limited liability company, any member or manager thereof, if knowingly participating or acquiescing in the act with intent to avoid the payment of compensation under the Nebraska Workers' Compensation Act, shall be also individually guilty of a Class I misdemeanor as well as jointly and severally liable with such limited liability company for any fine imposed upon the limited liability company. In any case when such employer is a limited partnership or a limited liability partnership, any general partner, if knowingly participating or acquiescing in the act with intent to avoid the payment under the Nebraska Workers' Compensation Act, shall also be guilty of a Class I misdemeanor as well as jointly and severally liable with such limited partnership or limited liability partnership, and limited partners shall not be liable.