Nev. Rev. Stat. § 361.180

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 361.180 - Civil action for collection of taxes evaded

If any owner, shipper or agent thereof shall by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185, inclusive, evade the assessment or the levy of taxes on property not defined in NRS 361.160 to be personal property in transit through this state, he or she shall be liable in the sum of the taxes evaded which would otherwise have been levied against his or her property, to be collected in a civil action on behalf of the tax collector of his or her county. The action shall be commenced and maintained by the district attorney, and the judgment, when entered, shall include all costs and an attorney's fee for the plaintiff in his or her official capacity not less than the amount of the taxes so evaded.

NRS 361.180

6:77:1949; 1943 NCL § 6628.06
6:77:1949; 1943 NCL § 6628.06