Nev. Rev. Stat. § 360.417 — Penalty for failure to pay tax or fee

Except
as otherwise provided in NRS 360.232 and
360.320 , and unless a different penalty
or rate of interest is specifically provided by statute, any person who fails
to pay any tax provided for in chapter 362 , 363A , 363B , 363C , 363D , 369 , 370 , 372 , 372B , 374 , 377 , 377A , 377C , 377D , 444A
or 585 of NRS, any of the taxes provided for
in NRS 372A.290 , or any fee provided
for in NRS 482.313 , 482C.230 or 482C.240 , and any person or governmental
entity that fails to pay any fee provided for in NRS 360.787 , to the State or a county
within the time required, shall pay a penalty of not more than 10 percent of
the amount of the tax or fee which is owed, as determined by the Department, in
addition to the tax or fee, plus interest at the rate of 0.75 percent per
month, or fraction of a month, from the last day of the month following the
period for which the amount or any portion of the amount should have been
reported until the date of payment. The amount of any penalty imposed must be
based on a graduated schedule adopted by the Nevada Tax Commission which takes
into consideration the length of time the tax or fee remained unpaid.