Any person who willfully fails to report, pay or truthfully account for and pay over the license fees imposed by NRS 463.370, 463.373 to 463.3855, inclusive, 463.390 and 463.760 to 463.775, inclusive, or willfully attempts in any manner to evade or defeat any such tax or payment thereof, or any licensee who puts additional games into play without authority of the Commission to do so or any licensee who fails to remit any license fee provided for by this chapter when due is in addition to the amount due liable for a penalty of the amount of the license fee evaded or not paid, collected or paid over. The penalty must be assessed and collected in the same manner as are other charges, license fees and penalties under this chapter.
NRS 463.400
Penalty for willful evasion of payment of fees for license and other acts and omissions
Known as the Nevada Gaming Control Act
The act spans §§ 463–463 (375 sections).
Applied in 1 court decision — leading case Scott Plaza, Inc. v. Clark County (1990)
Most recently applied in Scott Plaza, Inc. v. Clark County (May 1990)
[Part 10e:99:1931; added 1945, 492; A 1947, 734; 1949, 114; 1955, 760]—(NRS A 1965, 1036; 1967, 676, 822, 888; 1981, 1098; 1983, 1337; 1997, 1196; 2001, 3089; 2025, 1140)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.