NRS 361.834: Prohibited acts; penalty.

1. A person shall not:

(a) Make, cause to be made or permit to be made any false or fraudulent report or false statement in any report with intent to defraud in violation of the requirements of subsection 3 of NRS 361.826;

(b) Make, cause to be made or permit to be made any false entry in books, records or accounts with intent to defraud in violation of the requirements of subsection 3 of NRS 361.826; or

(c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts with intent to defraud in violation of the requirements of subsection 3 of NRS 361.826.

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