Nev. Rev. Stat. » NRS: CHAPTER 357 - SUBMISSION OF FALSE CLAIMS TO STATE OR LOCAL GOVERNMENT
Nevada Revised Statutes

Nev. Rev. Stat. § 357.040 (2026)

Liability for damages and civil penalty for certain acts

✓ current as of July 2026
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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.

      (Added to NRS by 1999, 824; A 2007, 2398; 2013, 1044; 2015, 912)

     

Notes of Decisions
Cited in 19 cases (10 in the last 5 years), 2006–2025 · leading case: Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006).
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Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). · cites it 10× “Instead, NRS 357.040 generally imposes liability on any person who, "with or without specific intent to defraud," does one or more of several enumerated acts, such as knowingly submitting to the government a falsified claim for payment.”
Nevada Ex Rel. Hager v. Countrywide Home Loans Servicing, LP, 812 F. Supp. 2d 1211 (D. Nev. 2011). · cites it 8× “NRS § 357.040(2)(a)-(c). The Nevada Supreme Court has held that the requisite scienter is defined as “the knowing presentation of what is known to be false,” or a lie, and does not mean to take advantage of a disputed legal question.”
United States Ex Rel. Rost v. Pfizer, Inc., 507 F.3d 720 (1st Cir. 2007). “12, § 5B(l)-(2), the Nevada False Claims Act, Nev.Rev.Stat. Ann. § 357.040(l)(a)-(b), the Tennessee Medicaid False Claims Act, Tenn.”
United States Ex Rel. Rost v. Pfizer Inc., 446 F. Supp. 2d 6 (D. Mass. 2006). · cites it 2× “12, §§ 5B(1) & (2); Nev.Rev.Stat. §§ 357.040(1)(a) & (b); Tenn.”
United States Ex Rel. Nowak v. Medtronic, Inc., 806 F. Supp. 2d 310 (D. Mass. 2011). “§ 17 — 8—403(1)(a)-(b); Nev.Rev. Stat. § 357.040(l)(a)-(b); N.J. Stat.”
Simonian v. Univ. & Cmty. Coll. Sys. of Nevada, 128 P.3d 1057 (Nev. 2006). “NRS 357.040(1)(a), (b), (h); NRS 357.050; NRS 357.”
United States Ex Rel. Schneider v. J.P. Morgan Chase Bank, N.A., 224 F. Supp. 3d 48 (D.D.C. 2016). “§ 17—8-403(1)(g) Count XV: Nevada False Claims Act, Nev. Rev. Stat. § 357.040 (1)(g) Count XVI: New Hampshire False Claims Act, N.”
Simonian v. Univ. & Cmty. Coll. Sys., 128 P.3d 1057 (Nev. 2006). “[5] NRS 357.040(1)(a), (b), (h); NRS 357.050; NRS 357.”
Nevada Ex Rel. Steinke v. Merck & Co., Inc., 432 F. Supp. 2d 1082 (D. Nev. 2006). “For purposes of the Nevada FCA, a person acts knowingly if the person “(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.”
State of Nevada, Dep't of Emp. Training & Rehab. ex. rel. Chagolla v. Lyft, Inc. (D. Nev. 2024). · cites it 10× “Analysis 2 The NFCA provides for qui tam actions for so called “reverse false claims” 3 under NRS 357.040(1)(g). Under the NFCA, a reverse false claim occurs when a 4 person “knowingly conceals or knowingly and improperly avoids or decreases an 5 obligation to pay or transmit…”
State of Nevada, Dep't of Emp. Training & Rehab. ex. rel. Chagolla v. Lyft, Inc. (D. Nev. 2025). · cites it 5× “Background 18 This is a qui tam action brought by Plaintiff Christina Chagolla (“Relator”), 19 a former driver for Lyft, alleging that Lyft violated the Nevada False Claims Act 20 (“NFCA”), NRS 357.040(1)(g), which authorizes a reverse false claim where a 21 person “[k]nowingly…”
Orbitz Worldwide v. Eighth Jud. Dist. Ct. (Nev. 2023). · cites it 4× “at 559; see also NRS 357.040(1)-.(enumerating "acts" for which "aperson.”
Show all 19 citing cases →
— Nev. Rev. Stat. § 357.040(1) — 1 case
Orbitz Worldwide v. Eighth Jud. Dist. Ct. (Nev. 2023). “at 559; see also NRS 357.040(1)-.(enumerating "acts" for which "aperson.”
— Nev. Rev. Stat. § 357.040(1)(a) — 7 cases
United States Ex Rel. Rost v. Pfizer Inc., 446 F. Supp. 2d 6 (D. Mass. 2006). “12, §§ 5B(1) & (2); Nev.Rev.Stat. §§ 357.040(1)(a) & (b); Tenn.”
Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). “Instead, NRS 357.040 generally imposes liability on any person who, "with or without specific intent to defraud," does one or more of several enumerated acts, such as knowingly submitting to the government a falsified claim for payment.”
Simonian v. Univ. & Cmty. Coll. Sys. of Nevada, 128 P.3d 1057 (Nev. 2006). “NRS 357.040(1)(a), (b), (h); NRS 357.050; NRS 357.”
Simonian v. Univ. & Cmty. Coll. Sys., 128 P.3d 1057 (Nev. 2006). “[5] NRS 357.040(1)(a), (b), (h); NRS 357.050; NRS 357.”
Orbitz Worldwide v. Eighth Jud. Dist. Ct. (Nev. 2023). “at 559; see also NRS 357.040(1)-.(enumerating "acts" for which "aperson.”
— Nev. Rev. Stat. § 357.040(1)(g) — 3 cases
Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). “Instead, NRS 357.040 generally imposes liability on any person who, "with or without specific intent to defraud," does one or more of several enumerated acts, such as knowingly submitting to the government a falsified claim for payment.”
State of Nevada, Dep't of Emp. Training & Rehab. ex. rel. Chagolla v. Lyft, Inc. (D. Nev. 2024). “Analysis 2 The NFCA provides for qui tam actions for so called “reverse false claims” 3 under NRS 357.040(1)(g). Under the NFCA, a reverse false claim occurs when a 4 person “knowingly conceals or knowingly and improperly avoids or decreases an 5 obligation to pay or transmit…”
State of Nevada, Dep't of Emp. Training & Rehab. ex. rel. Chagolla v. Lyft, Inc. (D. Nev. 2025). “Background 18 This is a qui tam action brought by Plaintiff Christina Chagolla (“Relator”), 19 a former driver for Lyft, alleging that Lyft violated the Nevada False Claims Act 20 (“NFCA”), NRS 357.040(1)(g), which authorizes a reverse false claim where a 21 person “[k]nowingly…”
— Nev. Rev. Stat. § 357.040(2) — 2 cases
Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). “Instead, NRS 357.040 generally imposes liability on any person who, "with or without specific intent to defraud," does one or more of several enumerated acts, such as knowingly submitting to the government a falsified claim for payment.”
Nevada Ex Rel. Steinke v. Merck & Co., Inc., 432 F. Supp. 2d 1082 (D. Nev. 2006). “For purposes of the Nevada FCA, a person acts knowingly if the person “(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.”
— Nev. Rev. Stat. § 357.040(2)(a) — 1 case
Nevada Ex Rel. Hager v. Countrywide Home Loans Servicing, LP, 812 F. Supp. 2d 1211 (D. Nev. 2011). “NRS § 357.040(2)(a)-(c). The Nevada Supreme Court has held that the requisite scienter is defined as “the knowing presentation of what is known to be false,” or a lie, and does not mean to take advantage of a disputed legal question.”
— Nev. Rev. Stat. § 357.040(3)(a) — 1 case
State of Nevada, Dep't of Emp. Training & Rehab. ex. rel. Chagolla v. Lyft, Inc. (D. Nev. 2024). “Analysis 2 The NFCA provides for qui tam actions for so called “reverse false claims” 3 under NRS 357.040(1)(g). Under the NFCA, a reverse false claim occurs when a 4 person “knowingly conceals or knowingly and improperly avoids or decreases an 5 obligation to pay or transmit…”
— Nev. Rev. Stat. § 357.040(l)(a) — 3 cases
United States Ex Rel. Rost v. Pfizer, Inc., 507 F.3d 720 (1st Cir. 2007). “12, § 5B(l)-(2), the Nevada False Claims Act, Nev.Rev.Stat. Ann. § 357.040(l)(a)-(b), the Tennessee Medicaid False Claims Act, Tenn.”
Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). “Instead, NRS 357.040 generally imposes liability on any person who, "with or without specific intent to defraud," does one or more of several enumerated acts, such as knowingly submitting to the government a falsified claim for payment.”
United States Ex Rel. Nowak v. Medtronic, Inc., 806 F. Supp. 2d 310 (D. Mass. 2011). “§ 17 — 8—403(1)(a)-(b); Nev.Rev. Stat. § 357.040(l)(a)-(b); N.J. Stat.”
— Nev. Rev. Stat. § 357.040(l)(g) — 2 cases
Nevada Ex Rel. Hager v. Countrywide Home Loans Servicing, LP, 812 F. Supp. 2d 1211 (D. Nev. 2011). “NRS § 357.040(2)(a)-(c). The Nevada Supreme Court has held that the requisite scienter is defined as “the knowing presentation of what is known to be false,” or a lie, and does not mean to take advantage of a disputed legal question.”
Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). “Instead, NRS 357.040 generally imposes liability on any person who, "with or without specific intent to defraud," does one or more of several enumerated acts, such as knowingly submitting to the government a falsified claim for payment.”
— Nev. Rev. Stat. § 357.040(l)(h) — 1 case
Nevada Ex Rel. Hager v. Countrywide Home Loans Servicing, LP, 812 F. Supp. 2d 1211 (D. Nev. 2011). “NRS § 357.040(2)(a)-(c). The Nevada Supreme Court has held that the requisite scienter is defined as “the knowing presentation of what is known to be false,” or a lie, and does not mean to take advantage of a disputed legal question.”
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