Neb. Rev. Stat. § 4-207

(1) Every person who is an agent of a foreign principal from an adversary nation or a foreign terrorist organization registered under the Foreign Adversary and Terrorist Agent Registration Act shall keep and preserve, while such person is such an agent, such books of account and other records with respect to all activities, the disclosure of which is required under the act, in accordance with such business and accounting practices, as the Attorney General, having due regard for the national security and the public interest, may by rule and regulation require as necessary or appropriate for the enforcement of the act and shall preserve such records for a period of three years following the termination of such status. Until rules and regulations are in effect under this section, every agent of a foreign principal from an adversary nation or a foreign terrorist organization shall keep books of account and shall preserve all written records with respect to such agent's activities. Such books and records shall be open at all reasonable times to the inspection of any official charged with the enforcement of the act.

(2) No person shall willfully (a) conceal, destroy, obliterate, mutilate, or falsify, any book or record that is required to be kept under the act, (b) attempt such conduct, or (c) cause such conduct to be done.

Laws 2025, LB644, § 7.