1. It is unlawful for any public officer, and any other person receiving money on behalf of, or for or on account of, this State or of any department of the State Government or of any bureau or fund created by law in which the State is directly or indirectly interested, or for or on account of any county, city, town, municipal corporation or any school or district:
(a) Knowingly to keep any false account, or make any false entry or erasure in any account, of or relating to any money so received;
(b) Fraudulently to alter, falsify, conceal, destroy or obliterate any such account; or
(c) Willfully to omit or refuse to pay over to the State, its officer or agent authorized by law to receive the money, or to the county, city, town or the school, municipal corporation, or district or to the proper officer or authority empowered to demand and receive it, any money received by him or her as such an officer when it is a legal duty to pay over and account for the money.
2. A person who violates any of the provisions of subsection 1 shall be punished:
(a) Where the amount involved is $650 or more, for a category D felony as provided in NRS 193.130.
(b) Where the amount involved is less than $650, for a misdemeanor.
[1911 C&P § 393; RL § 6658; NCL § 10345] — (NRS A 1967, 492; 1969, 105; 1979, 1438; 1989, 1431; 1995, 1212; 2011, 161)