Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 361.550 — Penalty for county assessors neglect or refusal; duties of county auditor and district attorney
NRS 361.550 Penalty for county assessors neglect or refusal; duties of
county auditor and district attorney.
1. Should the county assessor neglect or
refuse to make the monthly statements of his or her collections of movable
personal property tax as required by law, or neglect or refuse to file the
original schedules of his or her assessments of such property, the county
assessor shall be guilty of a misdemeanor, and shall be removed from office.
2. In case of such neglect and refusal,
the county auditor shall inform the district attorney immediately of such
facts, and the district attorney shall commence proceedings against the county
assessor under this section.
Source: official text