Nev. Rev. Stat. § 361.834 — Prohibited acts; penalty

1.  A person shall not:
(a) Make, cause to be made or permit to be made
any false or fraudulent report or false statement in any report with intent to
defraud in violation of the requirements of subsection 3 of NRS 361.826 ;
(b) Make, cause to be made or permit to be made
any false entry in books, records or accounts with intent to defraud in
violation of the requirements of subsection 3 of NRS 361.826 ; or
(c) Keep, cause to be kept or permit to be kept
more than one set of books, records or accounts with intent to defraud in violation
of the requirements of subsection 3 of NRS
361.826 .
2.  Any person who violates the provisions
of subsection 1 is guilty of a gross misdemeanor.

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