Nev. Rev. Stat. § 374.765 — False or fraudulent return

Any
person required to make, render, sign or verify any report who makes any false
or fraudulent return, with intent to defeat or evade the determination of an
amount due required by law to be made, is guilty of a gross misdemeanor and
shall for each offense be fined not less than $300 nor more than $5,000, or be
imprisoned for not more than 364 days in the county jail, or be subject to both
fine and imprisonment.