Any assessment levied constitutes a personal debt of every person so assessed. If a person fails to pay the assessment, including all penalties, the Department may, at any time within 3 years after the date of delinquency, maintain a civil action against the person to recover the amount of the delinquent assessment and penalties.
(Added to NRS by 1975, 494; A 1993, 1787; 1999, 3728)