The State of Nebraska defines gambling as risking, “Something of value,” in a way that is not specifically authorized by the state. In the case of Nebraska, it is pretty Conservative on the gambling operations that do exist in the state and is a Conservative state in general, so this will be one of the last states we expect to legalize and regulate online gambling, if it ever does so at all.

The State Code
It is multi-tiered in that an individual who risks less than $300 a day could theoretically be charged with a Class IV Misdemeanor, while an individual betting more than $300 could be charged with, “Promoting Gambling,” a Misdemeanor in the Second Degree.
There is also a First Degree Misdemeanor charge for, “Promoting Gambling,” but that would only apply to operators.
Section 28-1110 states:
I is not a defense to contend that the illegal gambling occurred outside of the state. While this was almost certainly put in there to cover sports betting by phone, (based on the age of the laws) it would almost definitely extend to include online gambling as well.
A separate section still states that any monies used for the purposes of unlawful gambling could be forfeited to the state, but it is tough to tell if that means for operators or just for players.
While there have been arrests...
...in the state that we have mentioned, along with a fuller text of the code you can read for yourself here.
We are unable to find any instance of someone being arrested or prosecuted for gambling online, from home, in the capacity of a mere player. Even with that, the majority of online casinos offering services in the US also do so in the State of Nebraska, and can be found below: