Nevada Code § 370.380

Unlawful acts regarding licenses or stamps; unlawful possession of unstamped cigarettes; penalty
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1. It is unlawful for a person, with the
intent to defraud the State:
(a) To alter, forge or counterfeit any license or
stamp provided for in this chapter;
(b) To have in his or her possession any forged,
counterfeited, spurious or altered license or stamp with the intent to use the
same, knowing or having reasonable grounds to believe the same to be such;
(c) To have in his or her possession one or more
cigarette stamps which he or she 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 which he or she knows has been removed from any other
piece of a package or package of cigarettes; or
(e) To have in his or her 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 category C felony and shall be
punished as provided in NRS 193.130 .

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