Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter366 Tax on Special Fuel |
PENALTIES AND ENFORCEMENT |
NAC366.410. Fraudulent use of special fuel: Imposition, amount, reduction and payment of administrative fine.
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1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.735, the Department will impose that fine for violations occurring within the 4 years immediately preceding the most recent violation according to the following schedule:
(a) For a first offense, an administrative fine of $2,500 and may suspend any license issued to the person pursuant to chapter 366 of NRS for not more than 30 days;
(b) For a second offense, an administrative fine of $5,000 and may suspend any license issued to the person pursuant to chapter 366 of NRS for not more than 60 days; or
(c) For a third or subsequent offense, an administrative fine of $10,000 and may revoke any license issued to the person pursuant to chapter 366 of NRS for not more than 1 year.
2. If the Department imposes an administrative fine specified in subsection 1 and the person against whom the fine is imposed submits evidence satisfactory to the Department establishing just cause for reducing the amount of the administrative fine, the Department may reduce the administrative fine to an amount that is equal to, if the violation is:
(a) A first offense, $1,000 or more but less than $2,500;
(b) A second offense, $2,500 or more but less than $5,000; or
(c) A third or subsequent offense, $5,000 or more but less than $10,000.
3. A person who has been fined pursuant to NRS 366.735 shall pay the fine to the Department not later than the date specified in the notice of violation, unless he or she requests a hearing pursuant to subsection 2 of NRS 366.740.
4. In addition to any action taken pursuant to subsection 1, upon the failure of a person to pay an administrative fine imposed pursuant to this section when it becomes due, the Department may revoke or refuse to issue a license to that person pursuant to chapter 366 of NRS.
(Added to NAC by Dep’t of Motor Veh. by R008-06, eff. 5-4-2006)