NRS360.330. Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

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If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized regulations of the Department, a penalty of 10 percent of the amount of the determination must be added thereto.

(Added to NRS by 1971, 595; A 1975, 1651; 1985, 948)

                    
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