Nebraska Code § 55-457

Desertion.
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(1) Any member of the military forces who:
(a) Without authority goes or remains absent from his unit, organization, or place of duty with intent to remain away therefrom permanently; or
(b) Quits his unit, organization, or place of duty with intent to avoid hazardous duty or to shirk important service, is guilty of desertion.
(2) Any commissioned officer of the military forces who, after tender of his resignation and before notice of its acceptance, quits his post or proper duties without leave and with intent to remain away therefrom permanently is guilty of desertion.
(3) Any person found guilty of desertion or attempt to desert shall be punished as a court-martial may direct.

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