CRIMES AGAINST THE REVENUE AND PROPERTY OF THIS STATE

Nev. Rev. Stat. 204
in effect

Nev. Rev. Stat. § 204.010 Unlawful use of public money: Amount less than $650.

Every public officer or other person who has in his or her possession, control or custody any public money belonging to this state, or to any county, town, city, district or municipal corporation within this state, or to whom any such public money is entrusted for safekeeping, or for transmission to any treasurer, other officer or person entitled to receive it, who uses any of the public money for his or her own private purposes, or for any purpose other than one authorized by law, shall, if the amount so unlawfully used is less than $650, be punished for a misdemeanor.

Nev. Rev. Stat. § 204.020 Unlawful use of public money: Amount of $650 or more.

A public officer or other person who has in his or her possession, control or custody any public money belonging to this state, or to any county, town, city, district or municipal corporation within this state, or to whom any such public money is entrusted for safekeeping or for transmission to any treasurer or other officer, or other person entitled to receive it, who uses any of the public money for his or her own private purposes, or for any purpose other than one authorized by law, if the amount unlawfully used is $650 or more, is guilty of a category D felony and shall be punished as provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution.

Nev. Rev. Stat. § 204.030 Misappropriation and falsification of accounts by public officer.

1. It is unlawful for any public officer, and any other person receiving money on behalf of, or for or on account of, this State or of any department of the State Government or of any bureau or fund created by law in which the State is directly or indirectly interested, or for or on account of any county, city, town, municipal corporation or any school or district: (a) Knowingly to keep any false account, or make any false entry or erasure in any account, of or relating to any money so received; (b) Fraudulently to alter, falsify, conceal, destroy or obliterate any such account; or (c) Willfully to omit or refuse to pay over to the State, its officer or agent authorized by law to receive the money, or to the county, city, town or the school, municipal corporation, or district or to the proper officer or authority empowered to demand and receive it, any money received by him or her as such an officer when it is a legal duty to pay over and account for the money. 2. A person who violates any of the provisions of subsection 1 shall be punished: (a) Where the amount involved is $650 or more, for a category D felony as provided in NRS 193.130 . (b) Where the amount involved is less than $650, for a misdemeanor.

Nev. Rev. Stat. § 204.040 Penalty for neglect or refusal to pay over.

If any clerk, justice of the peace, sheriff, constable or other officer, who may receive any fine or forfeiture, shall refuse or neglect to pay over the same according to law, and within 30 days after the receipt thereof, he or she shall, in addition to being imprisoned and punished as provided by law, be liable upon his or her official bond for the amount thereof, with 50 percent damages and interest, to be recovered in like manner as for failing to pay over money received on execution.

Nev. Rev. Stat. § 204.050 Misappropriation by treasurer.

A state, county, city or town treasurer who willfully misappropriates any money, funds or securities received by or deposited with the treasurer, or who is guilty of any other malfeasance or willful neglect of duty in office, shall be punished: 1. Where the amount misappropriated is $650 or more, for a category D felony as provided in NRS 193.130 . In addition to any other penalty, the court shall order the person to pay restitution. 2. Where the amount misappropriated is less than $650, for a misdemeanor.

Nev. Rev. Stat. § 204.060 Compensation of clerk or secretary of commission connected with State Government prohibited.

No money shall be paid out of the State Treasury in payment of the salary or compensation of the clerk or secretary of any commission connected with the State Government, or for any clerical work done, performed, or rendered to such commission except in pursuance of a direct and explicit appropriation by law to pay for such service; and the State Controller is hereby prohibited from drawing his or her warrant in payment of such salary or compensation unless authorized by a law making an explicit appropriation for that purpose.

Nev. Rev. Stat. § 204.070 Penalty for violation of NRS 204.060 .

Any state officer employing or paying any person or persons out of any state money for any such service or labor, as set forth in NRS 204.060, is guilty of a misdemeanor.

Nev. Rev. Stat. § 204.080 Private use of state motor vehicle prohibited.

1. It shall be unlawful for any individual, individuals or groups of individuals, whether an employee or employees of the State of Nevada or not, to use any automobile, truck or other means of mechanical conveyance, property of the State of Nevada, for their own private use. 2. The executive officer of any state office, agency, department, commission or institution to which such automobile, truck or other means of mechanical conveyance is assigned, and the operator of such equipment, shall be jointly and severally responsible to the State for the unauthorized use of such equipment while so assigned, used or operated. 3. A violation of any provision of this section by any person other than an officer or employee of the State of Nevada is a misdemeanor. 4. A violation of any provision of this section by an officer or employee of the State of Nevada shall constitute malfeasance in office.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-204.htmlFetched: 10/4/2026