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Nevada Revised Statutes Title 32. Revenue and Taxation § 370.523. Civil penalties for certain violations; penalty for late payment of tax

Current as of January 01, 2025 | Updated by Findlaw Staff

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, or 370.440 to 370.503, 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.

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Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 370.523. Civil penalties for certain violations; penalty for late payment of tax - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-370-523/

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