NRS 374.765 False or fraudulent return.
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/nv/chapter-374-local-school-support-tax/374-765·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NRS 374.765 False or fraudulent return. Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be subject to both fine and imprisonment.