NRS362.230. Penalty for failure to file statements. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  If any person engages in mineral extraction or receives royalties from any extractive operation and fails to file with the Department a statement required by NRS 362.100 to 362.240, inclusive, during the time and in the manner required by those sections:

      (a) The person shall pay a penalty of not more than $5,000 for each such violation; and

      (b) The Department may ascertain and certify the amount of the gross yield, net proceeds and royalties received from the extractive operation from all data and information obtainable, and the amount of the tax due must be computed on the basis of the amounts so ascertained and certified by the Department.

      2.  The Executive Director shall determine the amount of the penalty imposed against the person, and the penalty becomes a debt due the State of Nevada.

      3.  Any person against whom a penalty is imposed pursuant to this section may appeal from the imposition of the penalty to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.

      [7:77:1927; NCL § 6584]—(NRS A 1971, 563; 1973, 1296; 1975, 135, 1679; 1989, 41; 1995, 43; 1999, 2491; 2013, 3134, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)