Nev. Rev. Stat. § 360.340 — Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations

NRS  360.340    Penalty for deficiency resulting from fraud or intentional
evasion of payment of tax or fee or of regulations.    If
any part of the deficiency for which a deficiency determination is made is due
to fraud or an intent to evade the payment of a tax or fee administered by the
Department or the authorized regulations of the Department, a penalty of:
1.  Except as otherwise provided in
subsection 2, 25 percent of the amount of the determination must be added
thereto.
2.  In the case of a tax imposed pursuant
to chapter 372 or 374
of NRS with respect to the sale, storage, use or other consumption of any
vehicle, vessel or aircraft, three times the amount of the determination must
be added thereto.