§ 4.18.450. Penalty for failure to file return resulting from fraud or intent to evade.

If the failure of any person to file a return is due to fraud or intent to evade this chapter or rules and regulations, a penalty of:

(a)

Three times the amount required to be paid by the person, exclusive of penalties, must be added to it, in addition to the ten percent penalty provided in N.R.S. 374.440, if the return was not filed with respect to the tax imposed by this chapter on the sale, storage, use or other consumption of any vehicle, vessel or aircraft;

(b)

Twenty-five percent of the amount required to be paid by the person, exclusive of penalties, must be added to it, in addition to the ten percent penalty provided in Section 4.18.435 of this article, in all other cases.

(Ord. 1268 17, 1991: Ord. 1011 § 1 (part), 1987)