Nebraska Revised Statute 28-445
Imitation controlled substance; prohibited acts; determination; penalties; seizure.
(1) Any person who knowingly and intentionally manufactures, distributes, delivers, or possesses with intent to distribute or deliver an imitation controlled substance shall:
(a) For the first offense, be guilty of a Class III misdemeanor; and
(b) For the second and all subsequent offenses, be guilty of a Class II misdemeanor.
(2) In determining whether a substance is an imitation controlled substance the court or other authority concerned shall consider all relevant factors, including, but not limited to, the following:
(a) Whether the substance is represented as having an effect similar to or the same as an illicit controlled substance;
(b) Whether the substance is represented by way of terminology which is deceptively similar to or the same as that describing a particular controlled substance;
(c) Whether the dosage unit price substantially exceeds the reasonable price of a similar dosage unit of like chemical composition sold over the counter;
(d) Whether the substance was approved by the federal Food and Drug Administration for over-the-counter sales and contained the packaging and labeling information approved by the federal Food and Drug Administration;
(e) Whether the substance is packaged in a manner and quantity similar to or the same as that commonly used for illicit controlled substances;
(f) Whether the dosage unit appearance of the substance is deceptively similar to that of a particular controlled substance;
(g) Whether the substance is distributed to persons who represent it as a controlled substance or controlled substance analogue, under circumstances which indicate the distributor knows, intends, or should know that his or her distributee is making or will make such representations; and
(h) Whether the person in possession or control of the substance utilized deception, fraud, or evasive tactics or actions to prevent the seizure, discovery, or detection of the substance by law enforcement.
(3) Any substance possessed, distributed, or delivered in violation of this section shall be subject to seizure and forfeiture as provided in section 28-431.