Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter368A Tax on Live Entertainment |
ADMINISTRATION OF TAX BY STATE GAMING CONTROL BOARD |
NAC368A.530. Penalty for evasion or nonpayment of tax.
Latest version.
- Any taxpayer liable for the payment of the tax imposed by chapter 368A of NRS who willfully fails to report, pay or truthfully account for the tax is liable for a penalty in the amount of the tax evaded or not paid, to be assessed and collected in the same manner as charges, taxes, licenses and penalties are assessed and collected pursuant to chapter 463 of NRS.
(Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004)