A director, officer or employee of a licensee who:

1. Asks for or receives or consents or agrees to receive any commission, emolument or gratuity or any money, property or thing of value for procuring or endeavoring to procure for a person any loan from the licensee, or the purchase or discount of any note, contract or other obligation or property by the licensee;

2. Knowingly receives or possesses himself or herself of any of its property otherwise than in payment of a just demand, or with the intent to defraud omits to make or cause to be made a full and true entry thereof in its books and accounts or concurs in omitting to make any material entry thereof;

3. Knowingly makes or concurs in making or publishing any false entry in its books or records, any written report, exhibit or statement of its affairs or pecuniary condition containing any material statement which is false, or having the custody of its books willfully refuses or neglects to make any proper entry in the books as required by law, or to exhibit or allow them to be inspected or extracts to be taken therefrom by the Commissioner or his or her deputies or investigators, or alters, conceals, destroys or removes any book or record;

4. Embezzles, abstracts or willfully misapplies the money, securities or credits of a licensee, or who, with the intent to injure or defraud the licensee or a customer of the licensee:

(a) Issues or puts forth a deposit;

(b) Draws a draft, bill of exchange or mortgage; or

(c) Otherwise uses his or her position or employment with a licensee; or

5. Knowingly aids or abets the commission of an act prohibited by this section,

is guilty of a category C felony and shall be punished as provided in NRS 193.130, or by a fine of not more than $50,000, or by both fine and the punishment provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution.

(Added to NRS by 1975, 1845; A 1983, 1829; 1985, 2210; 1987, 2012; 1995, 1317)