Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.796 — Unlawful hiring or employment of unauthorized alien by holder of license: Hearing; administrative fine; regulations
NRS 360.796 Unlawful hiring or employment of unauthorized alien by holder of
license: Hearing; administrative fine; regulations.
1. Upon finding that the Attorney General
of the United States has made a final decision and entered an order that a
person who holds a state business license has engaged in the unlawful hiring or
employment of an unauthorized alien pursuant to 8 U.S.C. § 1324a(e), the Nevada
Tax Commission shall hold a hearing to determine whether to take action against
the person.
2. The Nevada Tax Commission shall
consider any proof submitted by the person who holds a state business license
which demonstrates that the person attempted to verify the social security
number of the unauthorized alien within 6 months from the date on which the
unauthorized alien was allegedly employed. Such proof may include, without
limitation, a printout from the link maintained on the Internet website of the
Department of Business and Industry pursuant to NRS 232.521 . Such proof may be used as
prima facie evidence that the violation was not willful, flagrant or otherwise
egregious.
3. If the Nevada Tax Commission determines
that the person who holds the state business license violated the federal law
willfully, flagrantly or otherwise egregiously, the Commission shall impose an
administrative fine against the person in an amount established by the
Commission by regulation. Any such administrative fine imposed must be
deposited in the State General Fund.
4. The Nevada Tax Commission shall adopt
such regulations as it determines necessary to carry out the provisions of this
section.
ACQUISITION OR EXPANSION OF PUBLIC UTILITIES BY LOCAL
GOVERNMENTS
Source: official text