Nevada Revised Statutes Title 57. Insurance § 686A.070. Falsification of records or financial statements prohibited;  penalty

1. A person subject to regulation under this Code shall not knowingly make or cause to be made any false entry of a material fact in any book, report or statement of any person or knowingly omit to make a true entry of any material fact pertaining to such person's business in any book, report or statement of such person.

2. A person shall not knowingly file with any supervisory or other public officer, or knowingly make, publish, disseminate, circulate or deliver to any person, or place before the public, or knowingly cause directly or indirectly, to be made, published, disseminated, circulated, delivered to any person, or placed before the public, any false material statement of fact as to the financial condition of a person.

3. Any person who violates, or with like intent, aids or abets any violation of this section is guilty of a gross misdemeanor.