Counterfeiting or alteration of license, stamp or meter; unlawful possession or use.
1. It is unlawful for a person, with the intent to defraud the State:
(a) To alter, forge or counterfeit any license, stamp or cigarette tax meter impression provided for in this chapter;
(b) To have in his possession any forged, counterfeited, spurious or altered license, stamp or cigarette tax meter impression, with the intent to use the same, knowing or having reasonable grounds to believe the same to be such;
(c) To have in his possession one or more cigarette stamps or cigarette tax meter impressions which he knows have been removed from the pieces of packages or packages of cigarettes to which they were affixed;
(d) To affix to any piece of a package or package of cigarettes a stamp or cigarette tax meter impression which he knows has been removed from any other piece of a package or package of cigarettes; or
(e) To have in his possession for the purpose of sale cigarettes which do not bear indicia of the State of Nevada excise tax stamping. Presence of the cigarettes in a cigarette vending machine is prima facie evidence of the purpose to sell.
2. A person who violates any of the provisions of subsection 1 is guilty of a misdemeanor on the first offense and upon the second or subsequent offense is guilty of a category D felony and shall be punished as provided in NRS 193.130.
Last modified: February 27, 2006