Nebraska Code § 45-191.03

Prohibited acts; violations; penalties.
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(1) A loan broker who fails to make accurate and timely filings as required by section 45-191.02 shall be guilty of a Class I misdemeanor.
(2) A loan broker who willfully violates subdivision (1) of section 45-191 shall be guilty of:
(a) A Class IV felony if the advance fee assessed or collected is greater than three hundred dollars; or
(b) A Class I misdemeanor if the advance fee assessed or collected is three hundred dollars or less.
(3) A willful violation of any other provision of sections 45-189 to 45-191.11 by a loan broker shall be a Class IV felony.

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