Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter365 Taxes on Certain Fuels for Motor Vehicles and Aircraft |
PENALTIES AND ENFORCEMENT |
NAC365.300. Imposition, amount and payment of administrative fine; issuance of notice of violation and directive to cease further violation.
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1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 365.600, the Department will impose that fine for violations occurring within the 3 years immediately preceding the most recent violation according to the following schedule:
(a) For a first offense, an administrative fine of not less than $100 or more than $500.
(b) For a second offense, an administrative fine of not less than $500 or more than $1,000.
(c) For a third offense, an administrative fine of not less than $1,000 or more than $1,500.
(d) For a fourth or subsequent offense, an administrative fine of not less than $1,500 or more than $2,500.
2. The Department may impose an administrative fine of not less than $1,500 or more than $2,500 for:
(a) Any violation of subsection 1 or 2 of NRS 365.500 or NRS 365.505 to 365.530, inclusive; or
(b) Any violation committed by:
(1) An exporter who sells or distributes motor vehicle fuel in this State or any other person who engages in business in this State as a supplier without obtaining a supplier’s license; or
(2) A supplier who, after receiving a notice from the Department that a supplier is not licensed pursuant to chapter 365 of NRS, sells special fuel to the unlicensed supplier without collecting the tax imposed pursuant to NRS 365.175 to 365.192, inclusive.
3. In lieu of imposing an administrative fine against a person for a first offense pursuant to paragraph (a) of subsection 1, the Department may issue to the person a notice of violation and directive to cease from any further violation.
4. Upon the failure of a person to pay an administrative fine imposed pursuant to this section when it becomes due, the Department may suspend, revoke or refuse to issue a license to that person pursuant to this chapter.
(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R143-03, 1-16-2004; R008-06, 5-4-2006; R150-08, 12-17-2008)