Nev. Rev. Stat. § 360.330 — Penalty for deficiency resulting from negligence or intentional disregard of law or regulation

NRS  360.330    Penalty for deficiency resulting from negligence or intentional
disregard of law or regulation.    If
any part of the deficiency for which a determination is made is due to negligence
or intentional disregard of any applicable provisions of this title, or the
authorized regulations of the Department, a penalty of 10 percent of the amount
of the determination must be added thereto.