Nev. Rev. Stat. § 366.720 — Unlawful acts; penalty

1.  Any person who:
(a) Fails or refuses to pay the tax imposed by
this chapter;
(b) Engages in business in this State as a
special fuel manufacturer, special fuel user, special fuel exporter, special
fuel dealer or special fuel supplier, or acts in this State as a special fuel
transporter, without being the holder of a license to engage in that business
or to act in that capacity;
(c) Fails to make any of the reports required by
this chapter;
(d) Makes any false statement in any application,
report or statement required by this chapter;
(e) Refuses to permit the Department or any
authorized agent to examine records as provided by this chapter;
(f) Fails to keep proper records of quantities of
special fuel received, produced, refined, manufactured, compounded, used or
delivered in this State as required by this chapter;
(g) Makes any false statement in connection with
an application for the refund of any money or taxes provided in this chapter;
(h) Violates the provisions of NRS 366.265 ;
(i) Fails or refuses to stop his or her motor
vehicle for an inspection to determine if all excise taxes due pursuant to the
provisions of this chapter are being properly reported and paid; or
(j) Refuses to allow the Department or an
authorized agent to inspect a motor vehicle to determine whether all excise
taxes due pursuant to the provisions of this chapter are being properly
reported and paid,
Ê is guilty of
a misdemeanor.
2.  Each day or part thereof during which
any person engages in business as a special fuel manufacturer, special fuel
dealer, special fuel supplier or special fuel exporter or acts as a special
fuel transporter without being the holder of a license authorizing him or her
to engage in that business or to act in that capacity constitutes a separate
offense within the meaning of this section.