Nev. Rev. Stat. § 361.185 — Penalty for false statement

If
any person shall willfully deliver any statement to the officer charged with
assessment of property for tax purposes in his or her county containing a false
statement of a material fact, whether it be an owner, shipper, his or her
agent, or a storage person or warehouseman of his or her agent, the person
shall be guilty of a misdemeanor.

Exemption of Fine Art for Public Display