2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 370 Tobacco: Licenses and Taxes; Supervision of Manufacturers
NRS 370.425 Civil penalties for certain violations; penalty for late payment of tax.
NRS 370.425 Civil penalties for certain violations; penalty for late payment of tax. In addition to any other penalty authorized by law:
1. The Department may:
(a) Impose a civil penalty of $1,000 on any person who knowingly:
(1) Omits, neglects or refuses to:
(I) Comply with any duty imposed upon him or her pursuant to the provisions of NRS 370.080 to 370.315, inclusive; or
(II) Do or cause to be done any of the things required pursuant to those provisions; or
(2) Does anything prohibited by the provisions of NRS 370.080 to 370.315, inclusive.
(b) Impose on each person who violates any of the provisions of NRS 370.321, 370.323 or 370.327 a civil penalty of:
(1) Not more than $1,000 for the first violation; and
(2) Not less than $1,000 nor more than $5,000 for each subsequent violation.
2. Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.080 to 370.327, inclusive, within the time prescribed by law or regulation shall pay a penalty of 500 percent of the tax due but unpaid, in addition to the tax.
(Added to NRS by 2005, 1190; A 2009, 167)
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