Section 357.040 - Liability for damages and civil penalty for certain acts1. 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.Added to NRS by 1999, 824; A 2007, 2398; 2013, 1044; 2015, 912Amended by 2015, Ch. 197,§4, eff. 5/27/2015.Amended by 2013, Ch. 245,§8, eff. 7/1/2013.Added to NRS by 1999, 824; A 2007, 2398