Nev. Rev. Stat. § 361.180 — Civil action for collection of taxes evaded

If any owner, shipper or agent thereof shall
by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185 , inclusive, evade the assessment or
the levy of taxes on property not defined in NRS
361.160 to be personal property in transit through this state, he or she
shall be liable in the sum of the taxes evaded which would otherwise have been
levied against his or her property, to be collected in a civil action on behalf
of the tax collector of his or her county. The action shall be commenced and
maintained by the district attorney, and the judgment, when entered, shall
include all costs and an attorney’s fee for the plaintiff in his or her
official capacity not less than the amount of the taxes so evaded.