Nev. Rev. Stat. § 360A.55 — Joint and several liability of responsible persons

1.  A responsible person who willfully
fails to collect or pay to the Department any tax or fee required to be paid to
the Department pursuant to chapter 365 , 366 or 373 of
NRS or NRS 445C.330 or 590.120 or who attempts to evade the
payment of any such tax or fee, is jointly and severally liable with any other
person who is required to pay such a tax or fee for the tax or fee owed plus
interest and all applicable penalties. The responsible person shall pay the tax
or fee upon notice from the Department that it is due.
2.  As used in this section, “responsible
person” includes:
(a) An officer or employee of a corporation; and
(b) A member or employee of a partnership or
limited-liability company,
Ê whose job or
duty it is to collect, account for or pay to the Department any tax or fee
required to be paid to the Department pursuant to chapter
365 , 366 or 373
of NRS or NRS 445C.330 or 590.120 and who attests to the accuracy of
the payment of the tax or fee under penalty of perjury.