Nev. Rev. Stat. § 372A.370 — Prohibited acts; penalty

1.  A person shall not, with intent to
defraud the State or evade payment of the excise tax on cannabis or any part of
the tax:
(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.
(b) Make, cause to be made or permit to be made
any false entry in books, records or accounts.
(c) Keep, cause to be kept or permit to be kept
more than one set of books, records or accounts.
2.  Any person who violates the provisions
of subsection 1 is guilty of a gross misdemeanor.