Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.400 — 370.400
NRS 370.400 Penalty for violation of NRS 370.350 or 370.360 . Any person who:
1. Willfully fails, neglects or refuses to
make any report required by NRS 370.350
or 370.360 , or required by rules and
regulations lawfully promulgated under the provisions of NRS 370.350 or 370.360 ; or
2. Knowingly makes any false statement in
any such report,
Ê is guilty of
a misdemeanor.
Source: official text