1. An employer who knowingly makes a false statement or representation or knowingly conceals a material fact regarding the eligibility of a person claiming benefits under this chapter or chapter 616A, 616B, 616C or 617 of NRS, including, without limitation, information relating to:
(a) The identity of the person; or
(b) The classification of the person as an independent contractor,
commits fraud in the administration of this chapter or chapter 616A, 616B, 616C or 617 of NRS or in the provision of compensation required by chapters 616A to 617, inclusive, of NRS, as applicable.
2. An employer who commits fraud as described in subsection 1 shall be punished as follows:
(a) If the amount of the benefit or payment obtained or attempted to be obtained was less than $250, for a misdemeanor.
(b) If the amount of the benefit or payment obtained or attempted to be obtained was $250 or more, for a category D felony as provided in NRS 193.130.
3. Any person who conspires with any other person to commit fraud in the administration of this chapter or chapter 616A, 616B, 616C or 617 of NRS or in the provision of compensation required by chapters 616A to 617, inclusive, of NRS as described in subsection 1 shall be punished as follows:
(a) If the amount of the benefit or payment obtained or attempted to be obtained was less than $250, for a misdemeanor.
(b) If the amount of the benefit or payment obtained or attempted to be obtained was $250 or more, for a category D felony as provided in NRS 193.130.
(Added to NRS by 2011, 841)