Nev. Rev. Stat. § 360A.60 — Penalty for failure to pay within required time

Unless a different penalty or rate of interest
is specifically provided by statute, any person who fails to pay any tax or fee
required by chapter 365 , 366 or 373 of
NRS or NRS 445C.330 or 590.120 to this 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 that is owed, as determined by the Department, in
addition to the tax or fee, plus interest at the rate of 1 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.