Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.593 — Disciplinary action for fraudulent use of motor vehicle fuel or sale of unlawfully formulated motor vehicle fuel
NRS 365.593 Disciplinary action for fraudulent use of motor vehicle fuel or
sale of unlawfully formulated motor vehicle fuel.
1. The Department may take disciplinary
action in accordance with subsection 2 against any person who, below the
terminal rack:
(a) Sells or stores for personal consumption any
motor vehicle fuel for a use which the person selling or storing the fuel
knows, or has reason to know, is a taxable use of the fuel and does not report
and pay the applicable tax to the Department;
(b) Willfully alters the volume or composition of
any motor vehicle fuel which is intended for a taxable use and does not report
and pay the applicable tax to the Department; or
(c) Sells motor vehicle fuel which the person
selling the fuel knows, or has reason to know, is formulated in a manner that
violates any provision of state or federal law governing standards for the
formulation of motor vehicle fuel.
2. For any violation described in
subsection 1, the Department may:
(a) For a first violation within 4 years, impose
an administrative fine of not more than $2,500 and suspend any license issued
to the person pursuant to the provisions of this chapter for not more than 30
days;
(b) For a second violation within 4 years, impose
an administrative fine of not more than $5,000 and suspend any license issued
to the person pursuant to the provisions of this chapter for not more than 60
days; and
(c) For a third or subsequent violation within 4
years, impose an administrative fine of not more than $10,000 and revoke any
license issued to the person pursuant to the provisions of this chapter.
Source: official text