Nebraska Code § 28-1804

Child sexual abuse material; acts related to possession; violation; penalty.
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(1) It shall be unlawful for a person to knowingly possess with intent to rent, sell, deliver, distribute, trade, or provide to any person any child sexual abuse material.
(2)(a) Any person who is under nineteen years of age at the time he or she violates this section shall be guilty of a Class IIIA felony for each offense.
(b) Any person who is nineteen years of age or older at the time he or she violates this section shall be guilty of a Class II felony for each offense.
(c) Any person who violates this section and who has previously been convicted of a covered offense shall be guilty of a Class IC felony for each offense.

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