NRS 202.364: Unlawful to possess, sell, offer to sell, transfer, purchase, transport or receive firearm without serial number: Exceptions; penalties.

1. A person shall not possess, sell, offer to sell, transfer, purchase, transport or receive 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:

(a) The person is:

(1) A law enforcement agency; or

(2) A firearms importer or manufacturer; or

(b) The firearm:

(1) Has been rendered permanently inoperable;

(2) Was manufactured before 1969;

(3) Is an antique firearm; or

(4) 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, “law enforcement agency” has the meaning ascribed to it in NRS 239C.065.