Nevada Revised Statutes Title 32. Revenue and Taxation § 360.340. Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations

1. Except as otherwise provided in subsection 2, 25 percent of the amount of the determination must be added thereto.

2. In the case of a tax imposed pursuant to chapter 372 or 374 of NRS with respect to the sale, storage, use or other consumption of any vehicle, vessel or aircraft, three times the amount of the determination must be added thereto.