361.180 - Civil action for collection of taxes evaded. - Nevada Statutes

361.180  Civil action for collection of taxes evaded.  If any owner, shipper or agent thereof shall by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185, inclusive, evade the assessment or the levy of taxes on property not defined in NRS 361.160 to be personal property in transit through this state, he or she shall be liable in the sum of the taxes evaded which would otherwise have been levied against his or her property, to be collected in a civil action on behalf of the tax collector of his or her county. The action shall be commenced and maintained by the district attorney, and the judgment, when entered, shall include all costs and an attorney’s fee for the plaintiff in his or her official capacity not less than the amount of the taxes so evaded.

      [6:77:1949; 1943 NCL § 6628.06]

      NRS 361.185  Penalty for false statement.  If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his or her county containing a false statement of a material fact, whether it be an owner, shipper, his or her agent, or a storage person or warehouseman of his or her agent, the person shall be guilty of a misdemeanor.

      [5:77:1949; 1943 NCL § 6628.05]—(NRS A 1967, 558)