Nevada Revised Statutes Title 15. Crimes and Punishments § 202.277. Changing, altering, removing or obliterating serial number of firearm prohibited;  possession of firearm with serial number changed, altered, removed or obliterated prohibited;  penalties

1.  A person shall not intentionally change, alter, remove or obliterate the serial number upon any firearm.  Any person who violates the provisions of this subsection is guilty of a category C felony and shall be punished as provided in NRS 193.130.

2. A person shall not knowingly possess a firearm on which the serial number has been intentionally changed, altered, removed or obliterated.  Any person who violates the provisions of this subsection is guilty of a category D felony and shall be punished as provided in NRS 193.130.