1. Upon finding that the Attorney General of the United States has made a final decision and entered an order that a person who holds a state business license has engaged in the unlawful hiring or employment of an unauthorized alien pursuant to 8 U.S.C. § 1324a(e), the Nevada Tax Commission shall hold a hearing to determine whether to take action against the person.

2. The Nevada Tax Commission shall consider any proof submitted by the person who holds a state business license which demonstrates that the person attempted to verify the social security number of the unauthorized alien within 6 months from the date on which the unauthorized alien was allegedly employed. Such proof may include, without limitation, a printout from the link maintained on the Internet website of the Department of Business and Industry pursuant to NRS 232.521. Such proof may be used as prima facie evidence that the violation was not willful, flagrant or otherwise egregious.

3. If the Nevada Tax Commission determines that the person who holds the state business license violated the federal law willfully, flagrantly or otherwise egregiously, the Commission shall impose an administrative fine against the person in an amount established by the Commission by regulation. Any such administrative fine imposed must be deposited in the State General Fund.

4. The Nevada Tax Commission shall adopt such regulations as it determines necessary to carry out the provisions of this section.

(Added to NRS by 2007, 1270)