NRS 357.040
Liability for damages and civil penalty for certain acts.
1.
Except as otherwise provided in NRS 357.050, a person who, with or without specific intent to defraud, does any of the following listed acts is liable to the State or a political subdivision, whichever is affected, for the amounts set forth in subsection 2:(a)
Knowingly presents or causes to be presented a false or fraudulent claim for payment or approval.(b)
Knowingly makes or uses, or causes to be made or used, a false record or statement that is material to a false or fraudulent claim.(c)
Has possession, custody or control of public property or money used or to be used by the State or a political subdivision and knowingly delivers or causes to be delivered to the State or a political subdivision less money or property than the amount of which the person has possession, custody or control.(d)
Is authorized to prepare or deliver a document that certifies receipt of money or property used or to be used by the State or a political subdivision and knowingly prepares or delivers such a document without knowing that the information on the document is true.(e)
Knowingly buys, or receives as a pledge or security for an obligation or debt, public property from a person who is not authorized to sell or pledge the property.(f)
Knowingly makes or uses, or causes to be made or used, a false record or statement that is material to an obligation to pay or transmit money or property to the State or a political subdivision.(g)
Knowingly conceals or knowingly and improperly avoids or decreases an obligation to pay or transmit money or property to the State or a political subdivision.(h)
Is a beneficiary of an inadvertent submission of a false claim and, after discovering the falsity of the claim, fails to disclose the falsity to the State or political subdivision within a reasonable time.(i)
Conspires to commit any of the acts set forth in this subsection.2.
For each act described in subsection 1 that is committed by a person, the person is liable for:(a)
Three times the amount of damages sustained by the State or political subdivision, whichever is affected, because of the act of the person;(b)
The costs of a civil action brought to recover the damages described in paragraph (a); and(c)
Except as otherwise provided in this paragraph, a civil penalty of not less than $5,500 or more than $11,000. A civil penalty imposed pursuant to this paragraph must correspond to any adjustments in the monetary amount of a civil penalty for a violation of the federal False Claims Act, 31 U.S.C. § 3729(a), made by the Attorney General of the United States in accordance with the Federal Civil Penalties Inflation Adjustment Act of 1990, Pub. L. 101-410, as amended.3.
As used in this section, a person acts “knowingly” with respect to information if he or she:(a)
Has knowledge of the information;(b)
Acts in deliberate ignorance of whether the information is true or false; or(c)
Acts in reckless disregard of the truth or falsity of the information.
Source:
Section 357.040 — Liability for damages and civil penalty for certain acts., https://www.leg.state.nv.us/NRS/NRS-357.html#NRS357Sec040.