1. If the Department determines through an audit that a retailer has sold motor vehicle fuel which substantially exceeds the ethanol tolerance for motor vehicle fuel prescribed by federal law, the Department may:
(a) For a first violation and each subsequent violation committed during the first violation year, impose an administrative fine of not more than $1,000 on the retailer and the supplier of the motor vehicle fuel. The total fines imposed on a person pursuant to this paragraph must not exceed $100,000.
(b) For each violation committed during the second violation year, impose an administrative fine of not more than $2,500 on the retailer and the supplier of the motor vehicle fuel and suspend any license issued to the retailer or the supplier pursuant to the provisions of this chapter for not more than 60 days. The total fines imposed on a person pursuant to this paragraph must not exceed $250,000.
(c) For each violation committed during the third or subsequent violation year, impose an administrative fine of not more than $5,000 on the retailer and the supplier of the motor vehicle fuel and permanently revoke any license issued to the retailer or the supplier pursuant to the provisions of this chapter. The total fines imposed on a person pursuant to this paragraph must not exceed $500,000.
2. As used in this section:
(a) "Substantially exceeds" means that a motor vehicle fuel contains a concentration of alcohol or is formulated in a manner which exceeds the standards for the formulation of motor vehicle fuel established by federal law in an amount established by the Department.
(b) "Supplier" includes a person who acts as a supplier of motor vehicle fuel but who is not licensed to engage in business as a supplier pursuant to the provisions of this chapter.
(c) "Violation year" means any calendar year in which the retailer or supplier commits a violation.
(Added to NRS by 2009, 2630)
Structure Nevada Revised Statutes
Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
NRS 365.015 - "Aviation fuel" defined.
NRS 365.020 - "Dealer" defined.
NRS 365.026 - "Department" defined.
NRS 365.028 - "Ethanol" defined.
NRS 365.031 - "Exporter" defined.
NRS 365.035 - "Fuel for jet or turbine-powered aircraft" defined.
NRS 365.038 - Governmental entity" defined.
NRS 365.040 - "Highway" defined.
NRS 365.045 - "Methanol" defined.
NRS 365.050 - "Motor vehicle" defined.
NRS 365.060 - "Motor vehicle fuel" defined.
NRS 365.070 - "Person" defined.
NRS 365.080 - "Retailer" defined.
NRS 365.084 - "Supplier" defined.
NRS 365.088 - "Terminal" defined.
NRS 365.092 - Transporter" defined.
NRS 365.095 - Fuel deemed distributed.
NRS 365.100 - Administration and enforcement by Department.
NRS 365.110 - Rules and regulations of Department.
NRS 365.115 - Standards for determining whether alcohol is used as fuel or liquor.
NRS 365.120 - Appointment of assistants or agents.
NRS 365.130 - Examinations, audits and inquiries.
NRS 365.138 - Confidentiality of certain records and information.
NRS 365.140 - Exchange of information with other states.
NRS 365.142 - Unlawful disclosure of information; penalty.
NRS 365.150 - Money to augment administration of chapter.
NRS 365.175 - Rate of tax on certain motor vehicle fuel; duties of suppliers.
NRS 365.220 - Exempt transactions and sales.
NRS 365.240 - Reports of exempt exports and sales; marking of invoices for exempt sales.
NRS 365.250 - Time to claim exemption on dealer’s export to another state.
NRS 365.260 - When motor vehicle fuel not deemed to be exported.
NRS 365.270 - Acting as dealer, supplier, exporter or transporter without license unlawful.
NRS 365.280 - Application for license.
NRS 365.290 - Form, conditions and amount of bond; deposit in lieu of bond.
NRS 365.300 - Issuance or denial of license.
NRS 365.302 - Hearing on denial of license.
NRS 365.304 - Term and transferability of license; regulations for renewal of license.
NRS 365.306 - Duties upon discontinuance, sale or transfer of business.
NRS 365.310 - Suspension, cancellation or revocation of license.
NRS 365.335 - Establishment of procedure requiring suppliers to submit tax returns electronically.
NRS 365.340 - When tax becomes delinquent; deposit of proceeds from penalty.
NRS 365.370 - Tax refunds: Persons entitled; payment by prescribed classes; minimum claims.
NRS 365.390 - Payment of refund by Department.
NRS 365.400 - Payment of refund based on duplicate invoice.
NRS 365.420 - Time for application for refund.
NRS 365.430 - Sources and manner of payment of refunds.
NRS 365.440 - Granting of credit in lieu of refund.
NRS 365.445 - Refund to farmer or rancher on basis of bulk purchases; procedure; regulations.
NRS 365.450 - Injunction or other process to prevent collection prohibited.
NRS 365.460 - Action to recover amount paid: Protest required; venue.
NRS 365.480 - Judgment for plaintiff: Disposition of amount; interest.
NRS 365.490 - Judgment not to be rendered for plaintiff when action is by or in name of assignee.
NRS 365.510 - Records of retailers: Maintenance, contents and inspection.
NRS 365.515 - Monthly statements by exporters.
NRS 365.520 - Monthly reports of deliveries by transporters.
NRS 365.532 - "Construction, maintenance and repair" defined.
NRS 365.534 - "Right-of-way" defined.
NRS 365.540 - General requirements for particular proceeds.
NRS 365.545 - Proceeds of taxes on fuel for jet or turbine-powered aircraft.
NRS 365.550 - Proceeds of tax levied pursuant to NRS 365.180.
NRS 365.560 - Proceeds of tax levied pursuant to NRS 365.190.
NRS 365.562 - Proceeds of tax levied pursuant to NRS 365.192.
NRS 365.565 - Proceeds of tax derived from aviation fuel.
NRS 365.572 - False or fraudulent reports: Penalty.
NRS 365.580 - Penalty for other violations.
NRS 365.590 - Payment of cost of prosecution of violator.
NRS 365.600 - Imposition and deposit of administrative fines; injunctions and other remedies.
NRS 365.605 - Sealing of fuel pump or metered pipes and hoses of rack: Conditions; notice.
NRS 365.610 - Enforcement by sheriffs and other peace officers.