Nev. Rev. Stat. § 362.230 — Penalty for failure to file statements

1.  Every person extracting any mineral in
this state, or receiving a royalty in connection therewith, who fails to file
with the Department the statements provided for in NRS 362.100 to 362.240 , inclusive, during the time and in
the manner provided for in NRS 362.100
to 362.240 , inclusive, shall pay a
penalty of not more than $5,000. If any such person fails to file the
statement, the Department may ascertain and certify the net proceeds of the
minerals extracted or the value of the royalty from all data and information
obtainable, and the amount of the tax due must be computed on the basis of the
amount due so ascertained and certified.
2.  The Executive Director shall determine
the amount of the penalty. This penalty becomes a debt due the State of Nevada
and, upon collection, must be deposited in the State Treasury to the credit of
the State General Fund.
3.  Any person extracting any mineral or
receiving a royalty may appeal from the imposition of the penalty to the Nevada
Tax Commission by filing a notice of appeal in accordance with the requirements
set forth in NRS 360.245 .