Nev. Rev. Stat. § 361.4735 — Penalty for false claim of partial abatement

Any person who falsely claims to be entitled
to a partial abatement from taxation pursuant to NRS 361.4723 or 361.4724 with the intent to evade the
payment of the amount of ad valorem taxes required by law shall pay a penalty
of three times the amount of the tax deficiency, in addition to the amount of
the tax due and any other penalty provided by law.

COLLECTION OF TAXES
General Provisions