If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his or her county containing a false statement of a material fact, whether it be an owner, shipper, his or her agent, or a storage person or warehouseman of his or her agent, the person shall be guilty of a misdemeanor.
[5:77:1949; 1943 NCL § 6628.05]—(NRS A 1967, 558)