Nebraska Revised Statutes Chapter 66. Oils, Fuels, and Energy § 66-512. Unlawful acts;  prohibited

It shall be unlawful for any person (1) to transport any motor vehicle fuel or diesel fuel within, into, or across this state in violation of any of the provisions of sections 66-501 to 66-512 and 66-525 to 66-531, (2) to fail to comply with any of the provisions of such sections or of the rules, regulations, or requirements of the Department of Revenue to which he or she is subject, (3) to falsify any bill of sale, bill of lading, manifest, invoice, purchase order, or report, (4) to make, exhibit, or deliver to the department any false bill of sale, bill of lading, manifest, invoice, purchase order, or report, (5) to make, carry, or display any false document or paper referred to in this section, (6) to unlawfully evade, assist, or abet any other person in unlawfully evading any motor vehicle fuel or diesel fuel taxes imposed by the state, or (7) to deliver motor vehicle fuel or diesel fuel to a destination state not on an original unaltered bill of sale, bill of lading, or manifest carried by such person except when a motor fuel delivery permit number has been obtained or as otherwise provided in section 66-503.