NRS370.382. Unlawful fraudulent acts; penalty.

      1.  It is unlawful for a person, with the intent to defraud the State:

      (a) To fail to keep or make any record, return, report or inventory, or keep or make any false or fraudulent record, return, report or inventory, required pursuant to NRS 370.080 to 370.327, inclusive, or any regulations adopted for the administration or enforcement of those provisions;

      (b) To refuse to pay any tax imposed pursuant to NRS 370.080 to 370.327, inclusive, or attempt in any manner to evade or defeat the tax or the payment thereof;

      (c) To alter, forge or otherwise counterfeit any stamp;

      (d) To sell or possess for the purpose of sale any counterfeit stamp;

      (e) To have in his or her possession any counterfeit stamp, with the intent to use the counterfeit stamp, knowing or having reasonable grounds to believe the stamp to be a counterfeit stamp;

      (f) To have in his or her possession any stamp which he or she knows has been removed from any cigarette package to which it was affixed;

      (g) To affix to any cigarette package a stamp which he or she knows has been removed from any other cigarette package; or

      (h) To fail to comply with any requirement of NRS 370.080 to 370.327, inclusive.

      2.  A person who violates any of the provisions of subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      (Added to NRS by 2005, 1191; A 2009, 166)