Nevada § 370.382 Unlawful fraudulent acts; penalty

Nevada Statutes

§ 370.382 — Unlawful fraudulent acts; penalty

Nevada § 370.382

Title 32REVENUE AND TAXATION

Ch. 370Tobacco:

Penalties and Enforcement

This text of Nevada § 370.382 (Unlawful fraudulent acts; penalty) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 370.382 (2026).

Text

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 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive, or any regulations adopted for the administration or enforcement of those provisions;

(b)To refuse to pay any tax imposed pursuant to NRS 370.090 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 ha

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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 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , inclusive, or any regulations adopted for the administration or enforcement of those provisions;
(b) To refuse to pay any tax imposed pursuant to NRS 370.090 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 370.090 to 370.327 , inclusive, or 370.531 to 370.597 , 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 .