Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

NRS 360A.130 Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of the determination must be added thereto. (Added to NRS by 1999, 991; A 2015, 3596)