NRS 612.717

If the Administrator finds that any employer or any employee, officer or agent of any employer has willfully made a false statement or representation or has willfully failed to report a material fact concerning the termination of a claimant’s employment, the Administrator shall make a determination thereon, charging the employer’s reserve account not less than two nor more than sixteen times the weekly benefit amount of the claimant. The Administrator shall give notice to the employer of a determination under this section. Appeals may be taken from the determination in the same manner as appeals from determinations on benefit claims.