Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER370. Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers |
CIGARETTES |
Licenses; Tax; Administration |
NRS370.250. Suspension or revocation of license: Grounds; powers and duties of Department.
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1. The Department may temporarily suspend or permanently revoke a license as a wholesale dealer in accordance with the regulations adopted pursuant to NRS 370.253 if the licensee:
(a) Fails to file or files an incomplete or inaccurate report or certification required by this chapter;
(b) Fails to pay any tax owed upon cigarettes required by this chapter;
(c) Fails to cure any shortfall for which the wholesale dealer is liable pursuant to NRS 370.683;
(d) Sells in this State, purchases or possesses any cigarettes or cigarette packages in violation of any provision of this chapter; or
(e) Imports into or exports from this State any cigarettes or cigarette packages in violation of any provision of this chapter.
2. Except as otherwise provided in subsection 1 or 3, the Department may temporarily suspend or permanently revoke the license of any licensee for violating, or causing or permitting to be violated, any of the provisions of NRS 370.001 to 370.430, inclusive, or any regulations adopted for the administration or enforcement of any of those provisions.
3. The Department shall permanently revoke the license of any licensee convicted of any felony pursuant to NRS 370.405.
[16.1:192:1947; added 1951, 124]—(NRS A 1965, 1246; 1973, 1006; 1975, 1716; 1977, 786; 1983, 709; 2005, 1195; 2013, 2658)