Nebraska Revised Statute 48-1909
(1) No person shall tamper with or aid or assist another in tampering with body fluids at any time during or after the collection or analysis of such fluids for the purpose of altering the results of any test to determine the presence of drugs or alcohol.
(2) Any employee who violates subsection (1) of this section may be subjected to the same discipline as if the employee had refused the directive of the employer to provide a body fluid or breath sample.
(3) Any person, including an employee, who violates subsection (1) of this section shall be guilty of a Class I misdemeanor.
Laws 1988, LB 582, § 9.