Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 368A.530 — 368A.530
NAC 368A.530 Penalty for evasion or nonpayment of tax. ( NRS 368A.140 ) Any taxpayer liable for the payment of the tax
imposed by chapter 368A of NRS who
willfully fails to report, pay or truthfully account for the tax is liable for
a penalty in the amount of the tax evaded or not paid, to be assessed and
collected in the same manner as charges, taxes, licenses and penalties are
assessed and collected pursuant to chapter
463 of NRS.
(Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004,
eff. 1-1-2004)
Source: official text