556.100 - Assessments: Nature of debt; civil action for recovery. - Nevada Statutes

556.100  Assessments: Nature of debt; civil action for recovery.  Any assessment levied constitutes a personal debt of the person so assessed. If a person fails to pay an 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 1995, 1599; A 1999, 3655)

      NRS 556.110  Criminal penalty.  A person who violates any of the provisions of this chapter is guilty of a misdemeanor.

      (Added to NRS by 1995, 1599)