§ 134.03 GAMBLING.
   (A)   For the purpose of this section, the definitions found in Neb. RS 28-1101 shall be used.
   (B)   A person commits the offense of promoting gambling if he or she knowingly:
      (1)   Advances or profits from any unlawful gambling activity by:
         (a)   Engaging in bookmaking;
         (b)   Receiving, in connection with any unlawful gambling scheme or enterprise, any amount of money played in the scheme or enterprise in any one day; or
         (c)   Betting something of value in an amount of $500 or more with one or more persons in one day.
(Neb. RS 28-1102 and 28-1103)
      (2)   Participates in unlawful gambling as a player by betting less than $500 in any one day.
(Neb. RS 28-1104)
   (C)   (1)   A person commits the offense of possession of a gambling device if he or she manufactures, sells, transports, places, possesses or conducts or negotiates any transaction affecting or designed to affect ownership, custody or use of any gambling device, knowing that it shall be used in the advancement of unlawful gambling activity.
      (2)   The owner or operator of a retail establishment who is not a manufacturer, distributor or seller of mechanical amusement devices as defined under the Mechanical Amusement Device Tax Act, shall have an affirmative defense to possession of a gambling device described in division (C)(1) above if the device bears an unexpired mechanical amusement device decal as required by such act. However, such affirmative defense may be overcome if the owner or operator had actual knowledge that operation of the device constituted unlawful gambling activity at any time such device was operated on the premises of the retail establishment.
      (3)   Notwithstanding any other provisions of this division (C), any mechanical game or device classified by the federal government as an illegal gambling device and requiring a Federal Gambling Device Tax Stamp as required by the Internal Revenue Service in its administration of 26 U.S.C. §§ 4461 and 4462, amended 7-1-1965, by Public Law 89-44, is hereby declared to be illegal.
(Neb. RS 28-1107)
   (D)   In any prosecution under this section, it shall be an affirmative defense that the writing, paper, instrument or article possessed by the defendant was neither used, nor intended to be used in the advancement of an unlawful gambling activity.
(Neb. RS 28-1108)
   (E)   Proof of possession of any gambling device shall be prima facie evidence of possession thereof with knowledge of its contents and character.
(Neb. RS 28-1109)
   (F)   It shall be no defense to a prosecution under any provision of this section relating to gambling that the gambling is conducted outside the village and is not in violation of the laws of the jurisdiction in which it is conducted.
(Neb. RS 28-1110)
   (G)   In addition to any other penalty, a sentencing court may order that any money, securities, negotiable instruments, firearms, conveyances or electronic communication devices as defined in Neb. RS 28-833 or any equipment, components, peripherals, software, hardware or accessories related to electronic communication devices, or any gambling devices be forfeited as a part of the sentence imposed if it finds by clear and convincing evidence adduced at a separate hearing in the same prosecution, conducted pursuant to Neb. RS 28-1601, that any or all such property was derived from, used or intended to be used to facilitate a violation of this section.
(Neb. RS 28-1111)
   (H)   In any prosecution for an offense defined in this section, when the defendant’s status as a player constitutes an excusing condition, the fact that the defendant was a player shall constitute an affirmative defense.
(Neb. RS 28-1112)
   (I)   Nothing in this section shall be construed to:
      (1)   Apply to or prohibit wagering on the results of horse races by the parimutuel or certificate method when conducted by licensees within the racetrack enclosure at licensed horse race meetings;
      (2)   Prohibit or punish the conducting or participating in any bingo, lottery by the sale of pickle cards, lottery, raffle or gift enterprise when conducted in accordance with the Nebraska Bingo Act, the Nebraska County and City Lottery Act, the Nebraska Lottery and Raffle Act, the Nebraska Pickle Card Lottery Act, the Nebraska Small Lottery and Raffle Act, the State Lottery Act or Neb. RS 9-701; or
      (3)   Apply to or prohibit the operation of games of chance, whether using a gambling device or otherwise, by authorized gaming operators within licensed racetrack enclosures or the participation or playing of such games of chance, whether participated in or played using a gambling device or otherwise, by individuals 21 years of age or older within licensed racetrack enclosures as provided in the Nebraska Racetrack Gaming Act.
(Neb. RS 28-1113)
   (J)   In any prosecution under this section in which it is necessary to prove the occurrence of a sporting event, a published report of its occurrence in any daily newspaper, magazine or other periodically printed publication of general circulation shall be admissible in evidence and shall constitute prima facie evidence of the occurrence of the event.
(Neb. RS 28-1117)
Penalty, see § 134.99