Nevada Revised Statutes Title 53. Labor and Industrial Relations § 616D.400. Failure to maintain and make available necessary records; penalty

1. A person who, upon submitting a charge for or upon receiving payment for accident benefits pursuant to chapters 616A to 616D, inclusive, or chapter 617 of NRS, intentionally fails to maintain such records as are necessary to disclose fully the nature of the accident benefits for which a charge was submitted or payment was received, or such records as are necessary to disclose fully all income and expenditures upon which rates of payment were based, for at least 5 years after the date on which payment was received, is guilty of a gross misdemeanor.

2. A person who fails to make such records available to the Attorney General or the Administrator upon reasonable request is guilty of a gross misdemeanor.

3. A person who intentionally destroys such records within 5 years after the date payment was received is guilty of a category D felony and shall be punished as provided in NRS 193.130.