1. 1. A person shall not, with intent to defraud the State or evade payment of the excise taxes imposed by this chapter or any part of the taxes:

   1. (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration.
   2. (b) Make, cause to be made or permit to be made any false entry in books, records or accounts.
   3. (c) Keep, cause to be kept or permit to be kept more than one set of books, records or accounts.
2. 2. Any person who violates the provisions of subsection 1 is guilty of a gross misdemeanor.

(Added to NRS by 2015, 2608)