Any person who falsely claims to be entitled to a partial abatement from taxation pursuant to NRS 361.4723 or 361.4724 with the intent to evade the payment of the amount of ad valorem taxes required by law shall pay a penalty of three times the amount of the tax deficiency, in addition to the amount of the tax due and any other penalty provided by law.
(Added to NRS by 2005, 1745)