Nevada Code § 201.020

Penalties; jurisdiction
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1. Except as otherwise provided in
subsection 2, a person who knowingly fails to provide for the support of his or
her:
(a) Spouse or former spouse;
(b) Minor child; or
(c) Child who upon arriving at the age of majority
is unable to provide support for himself or herself because of infirmity,
incompetency or other legal disability that was contracted before the child
reached the age of majority,
as ordered
by a court, is guilty of a misdemeanor.
2. A person who violates the provisions of
subsection 1 is guilty of a category C felony and shall be punished as provided
in NRS 193.130 if:
(a) The persons arrearages for nonpayment of the
child support or spousal support ordered by a court total $10,000 or more and
have accrued over any period since the date that a court first ordered the
defendant to provide for such support; or
(b) It is a second or subsequent violation of
subsection 1 or an offense committed in another jurisdiction that, if committed
in this State, would be a violation of subsection 1, and the persons
arrearages for nonpayment of the child support or spousal support ordered by a
court total $5,000 or more and have accrued over any period since the date that
a court first ordered the defendant to provide for such support.
3. A prosecution for a violation of
subsection 1 may be brought in a court of competent jurisdiction in any county
in which:
(a) A court has issued a valid order for the
defendant to pay child support or spousal support;
(b) The defendant resides;
(c) The custodial parent or custodian of the
child for whom the defendant owes child support resides;
(d) The spouse or former spouse to whom the
defendant owes spousal support resides; or
(e) The child for whom the defendant owes child
support resides.

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