Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter366 Tax on Special Fuel |
PENALTIES AND ENFORCEMENT |
NAC366.420. Failure of seller or distributor to control access to dyed special fuel: Imposition, amount and payment of administrative fine.
-
1. Except as otherwise provided in this section, if the Department imposes an administrative fine pursuant to NRS 366.733, 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 $2,500 and not more than $10,000.
(b) For a second or subsequent offense, an administrative fine of $10,000.
2. A person who has been fined pursuant to NRS 366.733 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.
3. Upon the failure of a person to pay an administrative fine imposed pursuant to this section or to pay any tax imposed pursuant to chapter 366 of NRS when the administrative fine or tax becomes due, the Department may:
(a) Lock and seal the business of the person pursuant to NRS 360A.365; or
(b) 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)