Nevada Revised Statutes 686A.070 – Falsification of or knowing omissions in records or falsification of financial statements prohibited; penalty
1. A person subject to regulation under this Code shall not knowingly make or cause to be made any false entry of a material fact in any book, report or statement of any person or knowingly omit to make a true entry of any material fact pertaining to such person’s business in any book, report or statement of such person.
Attorney's Note
Under the Nevada Revised Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| gross misdemeanor | up to 364 days | up to $2,000 |
Terms Used In Nevada Revised Statutes 686A.070
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. A person shall not knowingly file with any supervisory or other public officer, or knowingly make, publish, disseminate, circulate or deliver to any person, or place before the public, or knowingly cause directly or indirectly, to be made, published, disseminated, circulated, delivered to any person, or placed before the public, any false material statement of fact as to the financial condition of a person.
3. Any person who violates, or with like intent, aids or abets any violation of this section is guilty of a gross misdemeanor.