1. If an employer wrongfully refuses to withhold income as required pursuant to NRS 353C.171 to 353C.179, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to NRS 353C.173 or 353C.174, or knowingly misrepresents the income of an employee, the State Controller may apply for and the court may issue an order directing the employer to appear and show cause why he or she should not be subject to the penalties prescribed in subsection 2 of NRS 353C.177.
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 or knowingly misrepresented an employee’s income:
(a) May order the employer to comply with the requirements of NRS 353C.171 to 353C.179, inclusive;
(b) May order the employer to provide accurate information concerning the employee’s income;
(c) May impose penalties against the employer pursuant to subsection 2 of NRS 353C.177; and
(d) Shall require the employer to pay the amount the employer failed or refused to withhold from the employee’s income.
(Added to NRS by 2015, 133)