Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370.50336 — Suspension or revocation of license; civil penalties; powers and duties of Department; regulations to establish procedure
NRS 370.50336 Suspension or revocation of license; civil penalties; powers and
duties of Department; regulations to establish procedure.
1. After notice to the licensee and a
hearing as prescribed by the Department, the Department may suspend or revoke a
license if the licensee:
(a) Fails to file a report or certification
required by this chapter or files an incomplete or inaccurate report or
certification required by this chapter;
(b) Fails to pay any tax owed upon cigars or pipe
tobacco required by this chapter;
(c) Sells in this State, purchases or possesses
any cigars or pipe tobacco in violation of any provision of this chapter;
(d) Imports into or exports from this State any
cigars or pipe tobacco in violation of any provision of this chapter; or
(e) Otherwise violates, or causes or permits to
be violated, the provisions of this chapter or any regulation adopted
thereunder.
2. Except as otherwise provided in
subsection 4, the Department, upon a finding that the licensee has knowingly or
negligently failed to comply with any provision of this chapter or any
regulation adopted by the Commission, may:
(a) Impose on the licensee a civil penalty
pursuant to NRS 370.523 ;
(b) In the case of a first violation of a
provision of this chapter or any regulation adopted by the Commission, suspend
the license of the licensee for not more than 60 consecutive calendar days;
(c) In the case of a second or subsequent
violation of the same provision of this chapter or any regulation adopted by
the Commission, suspend the license of the licensee for not more than 180
consecutive calendar days or permanently revoke the license of the licensee; or
(d) Take any combination of the actions
authorized by paragraphs (a), (b) and (c).
3. A person whose license has been
suspended or revoked shall not purchase or sell cigars or pipe tobacco to be
sold during the period of suspension or revocation:
(a) On the premises in this State occupied or
controlled by the person; or
(b) From any premises located outside this State
if the cigars or pipe tobacco are purchased or sold for distribution in this
State.
4. The expiration, transfer, surrender,
continuance, renewal or extension of a license issued pursuant to this chapter
does not bar or abate any disciplinary proceedings or action.
5. The Department shall permanently revoke
the license of any licensee who knowingly or negligently:
(a) Sells or otherwise disposes of cigars or pipe
tobacco that are in the constructive possession of the Department; or
(b) Is convicted of any felony relating to the
manufacture, distribution or sale of cigars or pipe tobacco.
6. In determining the penalty to be
imposed on a licensee for a violation of paragraph (a) of subsection 1, the
Department shall consider:
(a) The documented reporting and discipline
record of the licensee with the Department from the immediately preceding 24
months;
(b) The timeliness of the licensee in correcting
any inaccurate information included in a report or certification required by
this chapter;
(c) The efforts of the licensee to provide an
explanation of the reason for any inaccurate information included in a report
or certification required by this chapter or the basis for the omission of
information from such a report or certification;
(d) Any remedial measures initiated by the
licensee to prevent future violations of a similar nature; and
(e) Any other mitigating factors offered by the
licensee or aggravating or mitigating factors identified by the Department.
7. For the purposes of this section, a
report or certification required by this chapter is:
(a) Inaccurate if the report or certification
does not correctly record factual information or there is a discrepancy in the
information included in the report or certification and the factual
information.
(b) Incomplete if the report or certification
does not include all necessary or responsive information.
8. The Department shall adopt regulations
establishing a procedure for the suspension and revocation of any license
issued pursuant to NRS 370.5031 to 370.50341 , inclusive.
Taxes
Source: official text