NRS 587.165 - Penalty for failure to file return or pay assessment.

NV Rev Stat § 587.165 (2019) (N/A)
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Any grower or dealer who fails to file a return or, if any assessment is levied pursuant to NRS 587.155, fails to pay the assessment within the period required forfeits to the Department a penalty of 5 percent of the amount of the assessment due and 1 percent of the assessment due for each month of delay or fraction thereof after the end of the month in which the return was required to be filed or in which the assessment became due. The Department, if satisfied the delay was excusable, may remit all or any part of the penalty. The penalty must be paid to the Department and deposited for credit to the Alfalfa Seed Research and Promotion Account.

(Added to NRS by 1975, 494; A 1991, 1798; 1993, 1787; 1999, 3728; 2017, 151)