Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 365.300 — 365.300
NAC 365.300 Imposition, amount and payment of administrative fine; issuance
of notice of violation and directive to cease further violation. ( NRS 365.110 , 365.600 )
1. Except as otherwise provided in this
section, if the Department imposes an administrative fine pursuant to NRS 365.600 , the Department will
impose that fine for violations occurring within the 3 years immediately
preceding the most recent violation according to the following schedule:
(a) For a first offense, an administrative fine of
not less than $100 or more than $500.
(b) For a second offense, an administrative fine of
not less than $500 or more than $1,000.
(c) For a third offense, an administrative fine of
not less than $1,000 or more than $1,500.
(d) For a fourth or subsequent offense, an
administrative fine of not less than $1,500 or more than $2,500.
2. The Department may impose an
administrative fine of not less than $1,500 or more than $2,500 for:
(a) Any violation of subsection 1 or 2 of NRS 365.500 or NRS 365.505 to 365.530 , inclusive; or
(b) Any violation committed by:
(1) An exporter who sells or distributes motor
vehicle fuel in this State or any other person who engages in business in this
State as a supplier without obtaining a suppliers license; or
(2) A supplier who, after receiving a notice
from the Department that a supplier is not licensed pursuant to chapter 365 of NRS, sells special fuel to
the unlicensed supplier without collecting the tax imposed pursuant to NRS 365.175 to 365.192 , inclusive.
3. In lieu of imposing an administrative
fine against a person for a first offense pursuant to paragraph (a) of
subsection 1, the Department may issue to the person a notice of violation and
directive to cease from any further violation.
4. Upon the failure of a person to pay an
administrative fine imposed pursuant to this section when it becomes due, the
Department may suspend, revoke or refuse to issue a license to that person
pursuant to this chapter.
(Added to NAC by Dept of Motor Veh. by R105-01, 12-17-2001,
eff. 1-1-2002; A by R143-03, 1-16-2004; R008-06, 5-4-2006; R150-08, 12-17-2008)
Source: official text