Nev. Rev. Stat. § 371.140 — Penalty for delinquency; proof of nonoperation; exceptions

1.  Except as otherwise provided in
subsection 3 and NRS 482.209 and 482.482 , if the governmental services tax
for a vehicle for the next period of registration is not paid before the
expiration of the current period of registration for that vehicle, a penalty equal
to 10 percent of the tax due, but not less than $6, plus the amount of the
delinquent tax, must be added to the governmental services tax due for the next
period of registration, unless the vehicle has not been operated on the
highways since the expiration of the prior registration. The Department may
retain any penalty so collected.
2.  Evidence of the nonoperation of a
vehicle must be made by an affidavit executed by a person having knowledge of
the fact. The affidavit must accompany the application for renewal of
registration.
3.  The provisions of this section do not
apply to vehicles registered pursuant to NRS
706.841 .