Nevada § 370.523 - Civil penalties for certain violations; penalty for late payment of tax
Full text of Nevada Nevada Revised Statutes § 370.523 — Civil penalties for certain violations; penalty for late payment of tax, with citation guidance and answers to common questions.
§ 370.523. Civil penalties for certain violations; penalty for late payment of tax
In addition to any other penalty authorized by law: 1. The Department may impose on each person who violates any of the provisions of
this chapter a civil penalty of: (a) Not more than $1,000 for the first violation of a provision; and (b) Not more than $5,000 for each subsequent violation of the same provision. 2. Each violation of any provision of this chapter is considered a separate violation. 3. Any person who fails to pay any tax imposed pursuant to the provisions of NRS 370.090 to 370.327 , inclusive, or 370.440 to 370.503 , inclusive, within the time prescribed by law or regulation shall, in addition to
the tax due: (a) For a first such failure, pay a penalty of 10 percent of the tax due but unpaid,
in addition to the tax. In addition to the penalty, the Department may suspend or revoke the license of
the licensee who failed to pay the tax. (b) For a second such failure in a 24-month period, pay a penalty of 25 percent of
the amount of tax due but unpaid. In addition to the penalty, the Department may suspend or revoke the license of
the licensee who failed to pay the tax. (c) For a third and each subsequent such failure in a 24-month period, pay a penalty
of 25 percent of the amount of tax due but unpaid. In addition to the penalty, the Department shall suspend or revoke the license of
the licensee who failed to pay the tax.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 370.523
What does Nevada Revised Statutes § 370.523 cover?
Section 370.523 ("Civil penalties for certain violations; penalty for late payment of tax") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 370.523?
A common citation format is "Nevada Revised Statutes § 370.523" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 370.523 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.