NRS 281.190: Unlawful withholding or destruction of records; penalties.

1. If an officer whose office is abolished by law, or who, after the expiration of the term for which the officer is appointed or elected, or after the officer has resigned, or when legally removed from office, willfully or unlawfully withholds or detains from the officer’s successor, or other person entitled thereto by law, the records, papers, documents or other writings pertaining or belonging to the officer’s office, or mutilates, destroys or takes away any such writing, the person so offending is guilty of a category D felony and shall be punished as provided in NRS 193.130.

2. The provisions of this section apply to any person who has possession of the records, documents, papers or other writings and willfully mutilates, withholds or detains them.