1. An examiner of financial institutions who knowingly and willfully makes any false or fraudulent report of the condition of any bank which has been examined by him or her, with the intent to aid or abet the officers or agents of the bank in continuing to operate an insolvent bank, or if the examiner keeps or accepts any bribe or gratuity given for the purpose of inducing him or her not to file any report of examination of any bank examined by him or her, or neglects to make an examination of any bank because of having received or accepted any bribe or gratuity, is guilty of a category C felony and shall be punished as provided in NRS 193.130 . 2. A person who knowingly aids or abets an examiner of financial institutions or any other person in doing or performing any of the acts prohibited in subsection 1 is guilty of a category C felony and shall be punished as provided in NRS 193.130 . 3. A person, having knowledge of a report made by an examiner of financial institutions of the condition of any bank, who falsifies, changes, alters or suppresses any such report with the intent to aid or abet the officers or agents of a bank in continuing to operate an insolvent bank, or any such person who keeps or accepts any bribe or gratuity given for the purpose of inducing him or her not to file any such report of examination or to falsify, change, alter or suppress any such report of examination, is guilty of a category C felony and shall be punished as provided in NRS 193.130 .
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