Nebraska Code § 28-322.06

Sexual abuse by a conservator, guardian, or guardian ad litem; first or second degree; penalty.
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(1) A conservator, guardian, or guardian ad litem shall not subject any individual whom he or she has been appointed to serve as a conservator, guardian, or guardian ad litem to sexual penetration or sexual contact.
(2) It is not a defense to a charge under this section that such individual consented to such sexual penetration or sexual contact.
(3) Sexual contact or sexual penetration between spouses is not a violation of this section.
(4) A conservator, guardian, or guardian ad litem who subjects an individual to sexual penetration in violation of this section is guilty of sexual abuse by a conservator, guardian, or guardian ad litem in the first degree. Such offense is a Class IIA felony.
(5) A conservator, guardian, or guardian ad litem who subjects an individual to sexual contact in violation of this section is guilty of sexual abuse by a conservator, guardian, or guardian ad litem in the second degree. Such offense is a Class IIIA felony.

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