Penalty for false statement.

NRS 361.185 Penalty for false statement. If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his or her county containing a false statement of a material fact, whether it be an owner, shipper, his or her agent, or a storage person or warehouseman of his or her agent, the person shall be guilty of a misdemeanor. [5:77:1949; 1943 NCL § 6628.05]—(NRS A 1967, 558) Exemption of Fine Art for Public Display