360A.120 - Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation. - Nevada Statutes

360A.120  Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation.  If any part of the deficiency for which a deficiency determination is made is because of negligence or intentional disregard of any applicable provision of chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or the regulations of the Department adopted pursuant thereto, a penalty of 10 percent of the amount of the determination must be added thereto.

      (Added to NRS by 1999, 991)