1. Except as otherwise provided in NRS 501.3765 , a person commits an offense involving stolen property if the person, for his or her own gain or to prevent the owner from again possessing the owners property, buys, receives, possesses or withholds property: (a) Knowing that it is stolen property; or (b) Under such circumstances as should have caused a reasonable person to know that it is stolen property. 2. A person who commits an offense involving stolen property in violation of subsection 1: (a) If the value of the property is less than $1,200, is guilty of a misdemeanor; (b) If the value of the property is $1,200 or more but less than $5,000, is guilty of a category D felony and shall be punished as provided in NRS 193.130 ; (c) If the value of the property is $5,000 or more but less than $25,000, is guilty of a category C felony and shall be punished as provided in NRS 193.130 ; (d) If the value of the property is $25,000 or more but less than $100,000 or if the property is a firearm, is guilty of a category B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 10 years, and by a fine of not more than $10,000; or (e) If the value of the property is $100,000 or more, is guilty of a category B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 20 years, and by a fine of not more than $15,000. 3. In addition to any other penalty, the court shall order the person to pay restitution. 4. A person may be prosecuted and convicted pursuant to this section whether or not the principal is or has been prosecuted or convicted. 5. Possession by any person of three or more items of the same or a similar class or type of personal property on which a permanently affixed manufacturers serial number or manufacturers identification number has been removed, altered or defaced, is prima facie evidence that the person has violated this section. 6. For the purposes of this section, the value of the property involved shall be deemed to be the highest value attributable to the property by any reasonable standard. 7. As used in this section, stolen property means property that has been taken from its owner by larceny, robbery, burglary, embezzlement, theft or any other offense that is a crime against property, whether or not the person who committed the taking is or has been prosecuted or convicted for the offense.
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