1. If the Department determines that an owner of livestock was not assessed the tax required pursuant to NRS 575.185 in any year in which the tax became due, the Department may assess the tax at any time within 5 years after the date on which the tax became due.

2. Except as otherwise provided in subsection 3, any person who fails to pay the tax levied by the Department pursuant to NRS 575.185, within the time required, shall pay, in addition to the tax, a penalty equal to 20 percent of the amount of the tax that is owed for each year the person fails to pay the tax, plus interest at the rate of 1.5 percent per month, or fraction of a month, from the date the tax was due until the date of payment.

3. The Department may waive or reduce the payment of the interest or penalty, or both, that is required to be paid pursuant to subsection 2, if the Department finds extenuating circumstances sufficient to justify the waiver or reduction. The Department shall, upon the request of any person, disclose:

(a) The name of the person whose interest or penalty was waived or reduced; and

(b) The amount so waived or the amount of the reduction.

4. All taxes levied by the Department on livestock pursuant to NRS 575.185, and all penalties and interest accrued thereon, constitute a lien upon the livestock until paid.

5. Except as otherwise provided in NRS 575.230, the Department shall not provide inspection or other services to an owner of livestock who is delinquent in the payment of the tax levied by the Department pursuant to NRS 575.185.

(Added to NRS by 2001, 1567; A 2013, 1324, 2470)