NRS 476.090: Unusual sale, purchase, theft or loss of explosive: Report required; penalty; exceptions; rebuttable presumption.

1. Except as otherwise provided in subsection 3, any person who has knowledge of an unusual sale, purchase, theft or loss of any explosive shall, within 24 hours after the discovery, report the sale, purchase, theft or loss to the local law enforcement agency and local fire department in whose jurisdiction the sale, purchase, theft or loss occurred. The report must contain, when possible:

(a) The name, birth date and address of the persons involved.

(b) The amount and type of explosive involved.

(c) Any other information the person making the report believes to be useful.

2. Any person who violates the provisions of this section is guilty of a gross misdemeanor.

3. The provisions of this section do not apply with respect to a person who is acting in his or her official capacity as an owner, officer or employee of a company, corporation or partnership engaged in the business of mining.

4. For the purposes of this section, there is a rebuttable presumption that a sale, purchase, theft or loss of any explosive is “unusual” if that type of sale, purchase, theft or loss does not regularly occur in the ordinary course of business.