370.425 - Civil penalties for certain violations; penalty for late payment of tax.
370.425 Civil penalties for certain violations; penalty for late payment of tax. In addition to any other penalty authorized by law:
1. The Department may:
(a) Impose a civil penalty of $1,000 on any person who knowingly:
(1) Omits, neglects or refuses to:
(I) Comply with any duty imposed upon him or her pursuant to the provisions of NRS 370.080 to 370.315, inclusive; or
(II) Do or cause to be done any of the things required pursuant to those provisions; or
(2) Does anything prohibited by the provisions of NRS 370.080 to 370.315, inclusive.
(b) Impose on each person who violates any of the provisions of NRS 370.321, 370.323 or 370.327 a civil penalty of:
(1) Not more than $1,000 for the first violation; and
(2) Not less than $1,000 nor more than $5,000 for each subsequent violation.
2. Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.080 to 370.327, inclusive, within the time prescribed by law or regulation shall pay a penalty of 500 percent of the tax due but unpaid, in addition to the tax.
(Added to NRS by 2005, 1190; A 2009, 167)
NRS 370.430 Penalty for exportation of unstamped cigarettes to unauthorized persons. Any dealer who exports cigarettes which do not bear revenue stamps from Nevada to a person in another state who is not authorized by that state to possess unstamped cigarettes is guilty of a gross misdemeanor.
(Added to NRS by 1973, 1006; A 1977, 789)