Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be punished by both fine and imprisonment.

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 372.760

  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • 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