(a) Whoever, with intent to deceive or harm, falsely makes, completes, endorses, alters, or utters any written instrument which is or purports to be, or which is calculated to become or to represent if completed, a written instrument which does or may evidence, create, transfer, terminate, or otherwise affect a legal right, interest, obligation, or status, commits forgery in the second degree.
(b) This section shall not apply unless the face value or amount of proceeds is seventy-five dollars ($75.00) or less.
(c) Forgery in the second degree is an offense.
State law reference--Similar provisions, R.R.S. 1943, 28-603.