1. Each person responsible for maintaining the records of a taxpayer shall:
(a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of NRS 372A.200 to 372A.380, inclusive;
(b) Preserve those records for 4 years or until any litigation or prosecution pursuant to NRS 372A.200 to 372A.380, inclusive, is finally determined, whichever is longer; and
(c) Make the records available for inspection by the Department upon demand at reasonable times during regular business hours.
2. Any person who violates the provisions of subsection 1 is guilty of a misdemeanor.
(Added to NRS by 2015, 2259)