Nev. Rev. Stat. § 370.382 — Unlawful fraudulent acts; penalty

1.  It is unlawful for a person, with the
intent to defraud the State:
(a) To fail to keep or make any record, return,
report or inventory, or keep or make any false or fraudulent record, return,
report or inventory, required pursuant to NRS
370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive, or any regulations
adopted for the administration or enforcement of those provisions;
(b) To refuse to pay any tax imposed pursuant to NRS 370.090 to 370.327 , inclusive, or attempt in any
manner to evade or defeat the tax or the payment thereof;
(c) To alter, forge or otherwise counterfeit any
stamp;
(d) To sell or possess for the purpose of sale
any counterfeit stamp;
(e) To have in his or her possession any
counterfeit stamp, with the intent to use the counterfeit stamp, knowing or
having reasonable grounds to believe the stamp to be a counterfeit stamp;
(f) To have in his or her possession any stamp
which he or she knows has been removed from any cigarette package to which it
was affixed;
(g) To affix to any cigarette package a stamp
which he or she knows has been removed from any other cigarette package; or
(h) To fail to comply with any requirement of NRS 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive.
2.  A person who violates any of the
provisions of subsection 1 is guilty of a category C felony and shall be
punished as provided in NRS 193.130 .