NRS 202.3635: Unlawful to manufacture, cause to be manufactured, assemble or cause to be assembled firearm without serial number: Exceptions; penalties.

1. A person shall not manufacture or cause to be manufactured or assemble or cause to be assembled a firearm that is not imprinted with a serial number issued by a firearms importer or manufacturer in accordance with federal law and any regulations adopted thereunder unless the firearm:

(a) Has been rendered permanently inoperable;

(b) Is an antique firearm; or

(c) Has been determined to be a collector’s item pursuant to 26 U.S.C. Chapter 53 or a curio or relic pursuant to 18 U.S.C. Chapter 44.

2. A person who violates this section:

(a) For the first offense, is guilty of a gross misdemeanor; and

(b) For the second or any subsequent offense, is guilty of a category D felony and shall be punished as provided in NRS 193.130.

3. As used in this section:

(a) “Assemble” means to fit together component parts.

(b) “Manufacture” means to fabricate, make, form, produce or construct by manual labor or machinery.