A person who is licensed to engage in wholesale distribution pursuant to this chapter is guilty of a category C felony and shall be punished as provided in NRS 193.130 if the person knowingly:
1. Destroys, alters, conceals or fails to maintain a complete and accurate statement of prior sales for each prescription drug in his or her possession for wholesale distribution if such a statement is required.
2. Fails to authenticate information contained in a statement of prior sales for a prescription drug, if such a statement is required, and distributes or attempts to distribute that prescription drug.
3. Forges, counterfeits or falsely creates a statement of prior sales.
4. Makes a false representation or assertion of any factual matter contained in a statement of prior sales.
5. Fails to record material information required to be recorded in a statement of prior sales.
(Added to NRS by 2005, 1612)