Nev. Rev. Stat. § 360.297 — Joint and several liability of responsible persons

1.  A responsible person who willfully
fails to collect or pay to the Department any tax or fee required to be paid to
the Department pursuant to this title, NRS
444A.090 , 482.313 , 482C.230 or 482C.240 , or chapter 680B of NRS, or who attempts to evade
the payment of any such tax or fee, is jointly and severally liable with any
other person who is required to pay such a tax or fee for the tax or fee owed
plus interest and all applicable penalties. The responsible person shall pay
the tax or fee upon notice from the Department that it is due.
2.  As used in this section, “responsible
person” includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or
limited-liability company,
Ê whose job or
duty it is to collect, account for or pay to the Department any tax or fee
required to be paid to the Department pursuant to this title, NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or chapter 680B of NRS.