360.330 - Penalty for deficiency resulting from negligence or intentional disregard of law or regulation. - Nevada Statutes

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