NRS 612.660

If an employer neglects or refuses to make and file any report of wages and contributions as required by this chapter or by any regulation of the Administrator, or if any report which has been filed is deemed by the Administrator to be incorrect or insufficient, and if, within 7 days after the Administrator has given written notice by mail to the employer to file a sufficient report, the employer fails to file such report, the Administrator may make an estimate based upon any information in his or her possession of the amount of wages paid or payable by the employer for the period or periods in respect to which the employer has failed to report, which estimate is prima facie correct, and upon the basis of such estimated amount shall compute and assess the contribution payable by the employer, together with all forfeit and interest which may have accrued for the period covered by the assessment.