NRS 365.570
Unlawful acts.
1.
It is unlawful for any person:(a)
To refuse or neglect to make any statement, report or return required by the provisions of this chapter;(b)
Knowingly to make, or aid or assist any other person in making, a false statement in a report to the Department or in connection with an application for refund of any tax;(c)
Knowingly to collect or attempt to collect or cause to be repaid to that person or to any person, either directly or indirectly, any refund of any tax without being entitled to the same;(d)
To engage in business in this State as a dealer, supplier or exporter or to act in this State as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity;(e)
To sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft upon which the tax imposed by this chapter has not been paid, purchased by or consigned to that person by any person other than a licensed dealer or supplier; or(f)
To act as an agent to sell any motor vehicle fuel or fuel for jet or turbine-powered aircraft, obtained in any manner, upon which the tax imposed by this chapter has not been paid.2.
Each day or part thereof during which any person engages in business as a dealer, supplier or exporter or acts as a transporter without being the holder of an uncancelled license authorizing that person to engage in that business or to act in that capacity constitutes a separate offense within the meaning of this section.
Source:
Section 365.570 — Unlawful acts., https://www.leg.state.nv.us/NRS/NRS-365.html#NRS365Sec570.