Nebraska Code § 37-323

State Game Fund; created; investment; deposits by commission secretary; withholding funds; liability; penalty.
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The secretary of the commission shall remit to the State Treasurer all tax money and other funds received by him or her and shall take the receipt of the treasurer therefor. The State Treasurer shall credit such funds to the State Game Fund except as otherwise provided in the Game Law.
The State Game Fund is created. Any money in the State Game Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
County clerks, other county officials, and the secretary of the commission shall be liable upon their official bonds for failure to pay over any of such funds coming into their hands. Any other agent who receives permit fees under the Game Law or the rules and regulations of the commission and who fails to remit the fees to the commission within a reasonable time after demand by the commission shall be liable to the commission in damages for double the amount of the funds wrongfully withheld. Any agent who purposefully fails to remit such fees with the intention of converting them is guilty of theft. The penalty for such violation shall be determined by the amount converted as specified in section 28-518.

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