Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 370A.160 — Compliance by manufacturer: Annual certification; enforcement; penalties for violations
NRS 370A.160 Compliance by manufacturer: Annual certification; enforcement;
penalties for violations.
1. A manufacturer of tobacco products that
elects to deposit money into escrow pursuant to subsection 2 of NRS 370A.140 shall annually certify to
the Attorney General that it is in compliance with that subsection and with NRS 370A.150 . If the Attorney General
does not receive the annual certification, he or she shall mail a notice to the
manufacturer. The Attorney General may maintain a civil action on behalf of
this state against any manufacturer of tobacco products which fails to deposit
into escrow the amount required by NRS
370A.140 .
2. A manufacturer of tobacco products that
fails in any year to place into escrow the money required under NRS 370A.140 shall:
(a) Be required within 15 days to place such
money into escrow as shall bring it into compliance with NRS 370A.140 . The court, upon a finding
of a violation of subsection 2 of NRS
370A.140 or NRS 370A.150 , may
impose a civil penalty to be paid to the State General Fund in an amount not to
exceed 5 percent of the amount improperly withheld from escrow per day of the
violation and in a total amount not to exceed 100 percent of the original
amount improperly withheld from escrow.
(b) In the case of a knowing violation, be
required within 15 days to place such money into escrow as shall bring it into
compliance with this section. The court, upon a finding of a knowing violation
of subsection 2 of NRS 370A.140 or NRS 370A.150 , may impose a civil penalty
to be paid to the State General Fund in an amount not to exceed 15 percent of
the amount improperly withheld from escrow per day of the violation and in a
total amount not to exceed 300 percent of the original amount improperly
withheld from escrow.
(c) In the case of a second knowing violation,
shall be prohibited from selling cigarettes to consumers in this state,
directly or through a distributor, retailer or similar intermediary, for a
period to be fixed by the court not to exceed 2 years.
3. Each failure to make an annual deposit
required by NRS 370A.140 constitutes a
separate violation.
Source: official text