Nev. Rev. Stat. § 360A.120 — Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation

NRS  360A.120    Penalty for deficiency resulting from negligence or intentional
disregard of statute or regulation.    If
any part of the deficiency for which a deficiency determination is made is
because of negligence or intentional disregard of any applicable provision of chapter 365 , 366
or 373 of NRS or NRS 445C.330 or 590.120 , or the regulations of the
Department adopted pursuant thereto, a penalty of 10 percent of the amount of
the determination must be added thereto.