2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 372 Sales and Use Taxes
NRS 372.760 False or fraudulent return.
NRS 372.760 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, shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 1 year in the county jail, or be punished by both fine and imprisonment.
(Added to NRS by 1979, 431)
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