Any person who willfully fails to comply with section 84-305 or 84-305.01, who otherwise willfully obstructs or hinders the conduct of an audit, examination, or related activity by the Auditor of Public Accounts, or who willfully misleads or attempts to mislead any person charged with the duty of conducting such audit, examination, or related activity shall be guilty of a Class II misdemeanor.

Attorney's Note

Under the Nebraska Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class II misdemeanorup to 6 monthsup to $1,000
For details, see Neb. Rev. Stat. § 28-106

Terms Used In Nebraska Statutes 84-305.02

  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801