Neb. Rev. Stat. § 28-1208
View Statute 28-1208
(1) Any person who intentionally removes, defaces, covers, alters, or destroys the manufacturer's identification mark or serial number or other distinguishing numbers on any firearm commits the offense of defacing a firearm.
(2) Defacing a firearm is a Class III felony.
Laws 1977, LB 38, § 240;
Laws 2009, LB63, § 17.