Every person who shall, willfully or maliciously and with intent to defraud, make any false entry, or fail to make an entry, of any material matter which it is his or her duty to make, with intent to injure another, in any private book or private account, shall be guilty of a gross misdemeanor. [1911 C&P § 446; RL § 6711; NCL § 10399]
Nevada Legal Code