1. If a person:
(a) Continues to engage in business in this State without a permit or license as required by chapter 365 or 366 of NRS, or after the license or permit has been suspended or revoked;
(b) Knowingly sells at retail any fuel that is subject to taxation pursuant to chapter 365 or 366 of NRS for which the tax imposed by chapter 365 or 366 of NRS is not remitted; or
(c) Sells or otherwise distributes dyed special fuel in violation of NRS 366.733,
the Department may, after providing notice to that person, order any place of business of the person to be locked and sealed. If notice is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.
2. The order to lock and seal a place of business must be delivered to the sheriff of the county in which the business is located. The sheriff shall assist in the enforcement of the order.
(Added to NRS by 1999, 997; A 2005, 1150) — (Substituted in revision for NRS 360A.030)