1. Except as otherwise provided in NRS 357.050 , a person who, with or without specific intent to defraud, does any of the following listed acts is liable to the State or a political subdivision, whichever is affected, for the amounts set forth in subsection 2: (a) Knowingly presents or causes to be presented a false or fraudulent claim for payment or approval. (b) Knowingly makes or uses, or causes to be made or used, a false record or statement that is material to a false or fraudulent claim. (c) Has possession, custody or control of public property or money used or to be used by the State or a political subdivision and knowingly delivers or causes to be delivered to the State or a political subdivision less money or property than the amount of which the person has possession, custody or control. (d) Is authorized to prepare or deliver a document that certifies receipt of money or property used or to be used by the State or a political subdivision and knowingly prepares or delivers such a document without knowing that the information on the document is true. (e) Knowingly buys, or receives as a pledge or security for an obligation or debt, public property from a person who is not authorized to sell or pledge the property. (f) Knowingly makes or uses, or causes to be made or used, a false record or statement that is material to an obligation to pay or transmit money or property to the State or a political subdivision. (g) Knowingly conceals or knowingly and improperly avoids or decreases an obligation to pay or transmit money or property to the State or a political subdivision. (h) Is a beneficiary of an inadvertent submission of a false claim and, after discovering the falsity of the claim, fails to disclose the falsity to the State or political subdivision within a reasonable time. (i) Conspires to commit any of the acts set forth in this subsection. 2. For each act described in subsection 1 that is committed by a person, the person is liable for: (a) Three times the amount of damages sustained by the State or political subdivision, whichever is affected, because of the act of the person; (b) The costs of a civil action brought to recover the damages described in paragraph (a); and (c) Except as otherwise provided in this paragraph, a civil penalty of not less than $5,500 or more than $11,000. A civil penalty imposed pursuant to this paragraph must correspond to any adjustments in the monetary amount of a civil penalty for a violation of the federal False Claims Act, 31 U.S.C. 3729(a), made by the Attorney General of the United States in accordance with the Federal Civil Penalties Inflation Adjustment Act of 1990, Pub. L. 101-410, as amended. 3. As used in this section, a person acts knowingly with respect to information if he or she: (a) Has knowledge of the information; (b) Acts in deliberate ignorance of whether the information is true or false; or (c) Acts in reckless disregard of the truth or falsity of the information.
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