Under the Human Rights Act, it is an offence to publish or distribute any written matter that is threatening, abusive or insulting with the intent to incite hostility or ill-will against any group of persons on the grounds of their colour, race or ethnicity, or national origins.
The same offence also applies to any words broadcast on radio or television.
The police summary of facts obtained by the Bay of Plenty Times reveals Jacobs' arrest in May followed numerous complaints about a video he had posted online.
Jacobs made the video recording at his home on May 23.
During the video clip, which was about eight minutes, Jacobs was wearing a V for Vendetta mask - popularised after it featured in a 2005 movie of the same name - and a hooded top and, speaking to the camera, he promoted hostility towards Māori.
About 1.39pm the same day, he posted the video to YouTube.
Jacobs posted the video under a pseudonym and it resulted in multiple complaints by members of the public.
YouTube removed the video for violating its hate speech policy.
Police launched an investigation, which established Jacobs had previously posted a video on the same social media platform while wearing the same mask.
During the earlier video, the defendant pointed what appeared to be a rifle with a bi-pod and scope onto the camera, the summary said.
On May 23, police executed a search warrant at Jacobs' home and found him inside a room that was the same background captured in both video recordings.
The camera used to make the videos, several computers and the V for Vendetta mask he wore in the video clips were seized by police.
Jacobs had been monitoring the popularity of the video, both in terms of how many likes it had received and the comments viewers made.
A high-powered air rifle recorded in the previous video was also seized by the police.
When Jacobs was interviewed by the police, he stated he had made the video because he believed a political group had verbally criticised his friend and that had upset him.
Jacobs also stated he knew he had gone too far with his comments in the video clip and he had been expecting to be arrested.
He agreed the video was objectionable and said he was remorseful for making and publishing it.
Police are seeking a destruction order for the rifle and the seized electronic devices.
Judge Stephen Coyle remanded Jacobs on bail pending sentencing on November 15.
