§ 132.07 FALSE REPORTING.
   (A)   It shall be unlawful for any person to:
      (1)   Furnish material information he or she knows to be false to any peace officer or other official with the intent to instigate an investigation of an alleged criminal matter or impede the investigation of an actual criminal matter;
      (2)   Furnish information he or she knows to be false alleging the existence of the need for the assistance of an emergency medical service or emergency care provider, or an emergency in which human life or property are in jeopardy, to any hospital, emergency medical service or other person or governmental agency;
      (3)   Furnish any information, or cause information to be furnished or conveyed by electric, electronic, telephonic or mechanical means, knowing the same to be false concerning the need for the assistance of a fire department or any personnel or equipment of such a department;
      (4)   Furnish any information he or she knows to be false concerning the location of any explosive in any building or other property to any person; or
      (5)   Furnish material information he or she knows to be false to any governmental department or agency with the intent to instigate an investigation or to impede an ongoing investigation, and which actually results in causing or impeding the investigation.
   (B)   A person who violates this section commits the offense of false reporting.
(Neb. RS 28-907) Penalty, see § 10.99