1.  A person shall not:

Attorney's Note

Under the Nevada Revised Statutes, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
gross misdemeanorup to 364 daysup to $2,000
For details, see Nev. Rev. Stat. § 193.140

Terms Used In Nevada Revised Statutes 363A.250

  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

(a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration with intent to defraud the State or to evade payment of a tax or any part of a tax imposed by this chapter.

(b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter.

(c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter.

2.  Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.