374.765 - False or fraudulent return. - Nevada Statutes

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, shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not exceeding 1 year in the county jail, or be subject to both fine and imprisonment.

      (Added to NRS by 1967, 919)