19-2906. Accountant; prohibited disclosures; penalty.
90 words·~1 min read·
/ne/chapter-19/19-2906A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
It shall be unlawful for an accountant making any municipal audit to make any disclosure of the result of any examination of any municipal account except in the report to the municipality audited. Any violation of this section shall constitute a Class III misdemeanor, and upon conviction thereof, the offender shall be ordered to pay the costs of prosecution. This section shall not apply to an accountant reporting illegal acts or indications of illegal acts found during a municipal audit to an appropriate law enforcement official or governmental oversight body.