Nev. Rev. Stat. § 370.523 — Civil penalties for certain violations; penalty for late payment of tax

NRS  370.523    Civil penalties for certain violations; penalty for late payment
of tax.    In addition to any other
penalty authorized by law:
1.  The Department may impose on each
person who violates any of the provisions of this chapter a civil penalty of:
(a) Not more than $1,000 for the first violation
of a provision; and
(b) Not more than $5,000 for each subsequent
violation of the same provision.
2.  Each violation of any provision of this
chapter is considered a separate violation.
3.  Any person who fails to pay any tax
imposed pursuant to the provisions of NRS
370.090 to 370.327 , inclusive, 370.440 to 370.503 , inclusive, or 370.5031 to 370.50341 , inclusive, within the time
prescribed by law or regulation shall, in addition to the tax due:
(a) For a first such failure, pay a penalty of 10
percent of the tax due but unpaid, in addition to the tax. In addition to the
penalty, the Department may suspend or revoke the license of the licensee who
failed to pay the tax.
(b) For a second such failure in a 24-month
period, pay a penalty of 25 percent of the amount of tax due but unpaid. In
addition to the penalty, the Department may suspend or revoke the license of
the licensee who failed to pay the tax.
(c) For a third and each subsequent such failure
in a 24-month period, pay a penalty of 25 percent of the amount of tax due but
unpaid. In addition to the penalty, the Department shall suspend or revoke the
license of the licensee who failed to pay the tax.