363A.250 - Prohibited acts; penalty. - Nevada Statutes

363A.250  Prohibited acts; penalty.

      1.  A person shall not:

      (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 with intent to defraud the State or to evade payment of a tax or any part of a tax imposed by this chapter.

      (b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter.

      (c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud the State or to evade the payment of a tax or any part of a tax imposed by this chapter.

      2.  Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.

      (Added to NRS by 2003, 20th Special Session, 140)

      NRS 363A.260  Remedies of State are cumulative.  The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.

      (Added to NRS by 2003, 20th Special Session, 138)