1. If an employer wrongfully refuses to withhold income as required pursuant to NRS 612.7102 to 612.7116, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to NRS 612.7106, or knowingly misrepresents the income of an employee, the Administrator may apply for and the court may issue an order directing the employer to appear and show cause why he or she should not be subject to the penalties prescribed in subsection 2 of NRS 612.7112.
2. At the hearing on the order to show cause, the court, upon a finding that the employer wrongfully refused to withhold income as required or knowingly misrepresented an employee’s income:
(a) May order the employer to comply with the requirements of NRS 612.7102 to 612.7116, inclusive;
(b) May order the employer to provide accurate information concerning the employee’s income;
(c) May fine the employer pursuant to subsection 2 of NRS 612.7112; and
(d) Shall require the employer to pay the amount the employer failed or refused to withhold from the employee’s income.
(Added to NRS by 2013, 1965)