Any person who willfully falsely declares the value of transferred real property or land sale installment contract pursuant to NRS 375.060 is guilty of a misdemeanor and shall pay the amount of any additional tax required on account of the falsification.
(Added to NRS by 1967, 1762; A 1971, 81; 1973, 213; 1989, 1505; 2009, 1113)
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