Nebraska Revised Statute 28-628
Chapter 28
28-628.
Laundering of sales forms; penalty.
A person other than a sales form processor commits the offense of laundering of sales forms if such person presents for payment to any sales form processor a sales form which was not originated as a result of a sales transaction between such person and the account holder named on such sales form.
Any person committing the offense of laundering of sales forms shall be guilty of a Class IV felony.