Nevada Revised Statutes Title 32. Revenue and Taxation § 366.551. Liability of responsible person for willful failure to collect or pay tax or willful attempt to evade payment of tax

1. A responsible person who willfully fails to collect or pay to the Department the tax imposed by this chapter or who willfully attempts to evade the payment of the tax is jointly and severally liable with the special fuel dealer or special fuel supplier for the tax owed, plus interest and all applicable penalties. The responsible person shall pay the tax upon notice from the Department that it is due.

2. As used in this section, “responsible person” includes:

whose job or duty it is to collect, account for or pay to the Department the tax imposed by this chapter.