2020 Nevada Revised Statutes
Chapter 366 - Tax on Special Fuel
NRS 366.735 - Disciplinary action for fraudulent use of special fuel.
1. The Department may take disciplinary action in accordance with subsection 2 against any person who, below the terminal rack:
(a) Sells or stores for personal consumption any dyed special fuel for a use which the person selling or storing such fuel knows, or has reason to know, is a taxable use of the fuel and does not report and pay the applicable tax to the Department;
(b) Willfully decreases or attempts to decrease the concentration of any dye in any special fuel intended to be used for a taxable purpose and does not report and pay the applicable tax to the Department;
(c) Uses dyed special fuel for a taxable purpose and does not report and pay the applicable tax to the Department;
(d) Willfully increases or attempts to increase the volume of any special fuel intended to be used for a taxable purpose by adding to the fuel any quantity of special fuel for which the tax imposed pursuant to this chapter has not been paid or any quantity of other product for which any tax imposed pursuant to the laws of this State has not been paid; or
(e) Willfully manufactures, sells, distributes for sale or attempts to manufacture, sell or distribute for sale any special fuel intended to be used for a taxable purpose and for which the tax imposed pursuant to this chapter has not been paid.
2. For any violation described in subsection 1, the Department may:
(a) If the violation is a first offense, impose an administrative fine of not more than $2,500 and suspend any license issued to that person pursuant to this chapter for not more than 30 days;
(b) If the violation is a second offense within a period of 4 years, impose an administrative fine of not more than $5,000 and suspend any license issued to that person pursuant to this chapter for not more than 60 days; and
(c) If the violation is a third or subsequent offense within a period of 4 years, impose an administrative fine of not more than $10,000 and revoke any license issued to that person pursuant to this chapter.
(Added to NRS by 1999, 1272; A 2005, 1154; 2009, 2641)
