Nevada Revised Statutes Title 53. Labor and Industrial Relations § 612.730. False statement or failure to disclose material facts by employer to prevent or reduce payment of benefits; willful failure or refusal to pay contributions or make reports; plan or scheme to avoid application of or reduce payment required by chapter

1. Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any natural person entitled thereto, or who willfully fails or refuses to make any such contributions or other payment or to furnish any reports required by this chapter, or to produce or permit the inspection or copying of records as required by this chapter, is guilty of a misdemeanor.

2. Any employing unit, or any officer or agent of an employing unit or any other person who knowingly:

is guilty of a category C felony and shall be punished as provided in NRS 193.130.