Nevada Revised Statutes Title 32. Revenue and Taxation § 370A.160. Compliance by manufacturer: Annual certification; enforcement; penalties for violations

(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.