NRS 422.570: Intentional failure to maintain adequate records; intentional destruction of records; penalties.

1. A person who, upon submitting a claim for or upon receiving payment for goods or services pursuant to the Plan, intentionally fails to maintain such records as are necessary to disclose fully the nature of the goods or services for which a claim was submitted or payment was received, or such records as are necessary to disclose fully all income and expenditures upon which rates of payment were based, for at least 5 years after the date on which payment was received is guilty of:

(a) If the amount of the claim is less than $650, a misdemeanor.

(b) If the amount of the claim is $650 or more, a gross misdemeanor.

2. A person who intentionally destroys such records within 5 years after the date payment was received is guilty of a category D felony and shall be punished as provided in NRS 193.130.