Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

  1. Law
  2. Nevada Revised Statutes
  3. General Provisions
  4. Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.

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If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized regulations of the Department, a penalty of 10 percent of the amount of the determination must be added thereto.

(Added to NRS by 1971, 595; A 1975, 1651; 1985, 948)


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