1. Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any natural person entitled thereto, or who willfully fails or refuses to make any such contributions or other payment or to furnish any reports required by this chapter, or to produce or permit the inspection or copying of records as required by this chapter, is guilty of a misdemeanor.
2. Any employing unit, or any officer or agent of an employing unit or any other person who knowingly:
(a) Attempts to use a plan or scheme to avoid becoming or remaining subject to the provisions of this chapter or to reduce any contribution or other payment required pursuant to the provisions of this chapter; or
(b) Advises an employing unit to use a plan or scheme to avoid becoming or remaining subject to the provisions of this chapter or to reduce any contribution or other payment required pursuant to the provisions of this chapter,
is guilty of a category C felony and shall be punished as provided in NRS 193.130.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698] — (NRS A 1967, 630; 2005, 454)