Nevada Revised Statutes

Nev. Rev. Stat. § 686A.070 (2026)

Falsification of or knowing omissions in records or falsification of financial statements prohibited; penalty

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NRS 686A.070  Falsification of or knowing omissions in records or falsification of financial statements prohibited; penalty.

      1.  A person subject to regulation under this Code shall not knowingly make or cause to be made any false entry of a material fact in any book, report or statement of any person or knowingly omit to make a true entry of any material fact pertaining to such person’s business in any book, report or statement of such person.

      2.  A person shall not knowingly file with any supervisory or other public officer, or knowingly make, publish, disseminate, circulate or deliver to any person, or place before the public, or knowingly cause directly or indirectly, to be made, published, disseminated, circulated, delivered to any person, or placed before the public, any false material statement of fact as to the financial condition of a person.

      3.  Any person who violates, or with like intent, aids or abets any violation of this section is guilty of a gross misdemeanor.

      (Added to NRS by 1971, 1689; A 1975, 1287)

     

Notes of Decisions
Cited in 3 cases (2 in the last 5 years), 1989–2021 · leading case: Home Warranty Adm'r of Nev., Inc. Vs. State, Dep't of Bus. & Indus., 481 P.3d 1242 (Nev. 2021).
Home Warranty Adm'r of Nev., Inc. Vs. State, Dep't of Bus. & Indus., 481 P.3d 1242 (Nev. 2021). · cites it 2× “In the amended complaint, the Division alleged that HWAN violated the false-entry statute, NRS 686A.070, by "falsely answer[ingl cne to a question in several of 9 HWAN's COR renewal applications asking whether HWAN or any new officers had been fined in other states since its…”
Crystal Bay Gen. Improvement Dist. v. Aetna Cas. & Sur. Co., 713 F. Supp. 1371 (D. Nev. 1989). “510), mostly enforceable at the option of the commissioner. The Act is silent on private rights of action, yet the designation of unfair practices in settling claims is obviously for the benefit of purchasers of insurance.”
My Left Foot Child.'s Therapy, LLC v. Certain Underwriter's at Lloyd's London Subscribing to Policy No. HAH15-0632, No. 2:15-cv-01746 (D. Nev. Mar. 22, 2021). · cites it 2× “18 10Nev. Rev. Stat. § 686A.070 (“. . . is guilty of a gross misdemeanor.”
Nev. Rev. Stat. § 686A.070(3): 1 case
Crystal Bay Gen. Improvement Dist. v. Aetna Cas. & Sur. Co., 713 F. Supp. 1371 (D. Nev. 1989). “510), mostly enforceable at the option of the commissioner. The Act is silent on private rights of action, yet the designation of unfair practices in settling claims is obviously for the benefit of purchasers of insurance.”
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