Statute 374 760

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return, shall be fined not more than $500 for each offense. (Added to NRS by 1967, 919; A 1975, 1739; 1985, 286)