1. If an employer:
(a) Wrongfully refuses to withhold income as required pursuant to NRS 31A.025 to 31A.190, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to subsection 2 of NRS 31A.070;
(b) Refuses or intentionally fails to deliver to the enforcing authority any money required pursuant to NRS 31A.080; or
(c) Knowingly misrepresents the income of an employee,
the enforcing authority may apply for and the court may issue an order directing the employer to appear and show cause why the employer should not be subject to the penalty prescribed in subsection 2 of NRS 31A.120.
2. At the hearing on the order to show cause, the court, upon a finding that the employer wrongfully refused to withhold income as required, refused or intentionally failed to deliver money to the enforcing authority as required or knowingly misrepresented an employee’s income:
(a) May order the employer to comply with the requirements of NRS 31A.025 to 31A.190, inclusive;
(b) May order the employer to provide accurate information concerning the employee’s income;
(c) May fine the employer pursuant to subsection 2 of NRS 31A.120; and
(d) Shall require the employer to pay the amount the employer failed or refused to withhold from the obligor’s income or refused or intentionally failed to deliver to the enforcing authority.
(Added to NRS by 1987, 2240; A 1997, 2277; 1999, 905; 2009, 954)