Nev. Rev. Stat. § 363D.300 — Prohibited acts; penalty

1.  A person shall not:
(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 the tax
or any part of the 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 the tax or any part of the 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 the tax or any part of the tax imposed by this
chapter.
2.  Any person who violates the provisions
of subsection 1 is guilty of a gross misdemeanor.