Nev. Admin. Code § 361.871 - Fraudulent claims
If a county treasurer determines that any person has willfully made a materially false statement or used any other fraudulent device to secure for himself or herself or any other person the postponed payment of property tax pursuant to the provisions of NRS 361.736 to 361.7398, inclusive, the county treasurer shall refer the claim to the district attorney for prosecution.
Notes
NRS 361.7374
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