Nevada Code § 639.550

Unlawful acts
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A
person who is licensed to engage in wholesale distribution pursuant to this
chapter is guilty of a category C felony and shall be punished as provided in NRS 193.130 if, with the intent to defraud
or deceive, the person:
1. Fails to deliver to another person a
complete and accurate statement of prior sales for a prescription drug, if such
a statement is required, before selling or otherwise transferring the drug to
that person.
2. Fails to acquire a complete and
accurate statement of prior sales for a prescription drug, if such a statement
is required, before obtaining the drug from another person.
3. Falsely swears or certifies that the
information in a statement of prior sales is accurate and complete.

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