Nevada Revised Statutes
Chapter 370A - Manufacturers of Tobacco Products
NRS 370A.160 - Compliance by manufacturer: Annual certification; enforcement; penalties for violations.


1. A manufacturer of tobacco products that elects to deposit money into escrow pursuant to subsection 2 of NRS 370A.140 shall annually certify to the Attorney General that it is in compliance with that subsection and with NRS 370A.150. If the Attorney General does not receive the annual certification, he or she shall mail a notice to the manufacturer. The Attorney General may maintain a civil action on behalf of this state against any manufacturer of tobacco products which fails to deposit into escrow the amount required by NRS 370A.140.
2. A manufacturer of tobacco products that fails in any year to place into escrow the money required under NRS 370A.140 shall:
(a) Be required within 15 days to place such money into escrow as shall bring it into compliance with NRS 370A.140. The court, upon a finding of a violation of subsection 2 of NRS 370A.140 or NRS 370A.150, may impose a civil penalty to be paid to the State General Fund in an amount not to exceed 5 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld from escrow.
(b) In the case of a knowing violation, be required within 15 days to place such money into escrow as shall bring it into compliance with this section. The court, upon a finding of a knowing violation of subsection 2 of NRS 370A.140 or NRS 370A.150, may impose a civil penalty to be paid to the State General Fund in an amount not to exceed 15 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld from escrow.
(c) In the case of a second knowing violation, shall be prohibited from selling cigarettes to consumers in this state, directly or through a distributor, retailer or similar intermediary, for a period to be fixed by the court not to exceed 2 years.
3. Each failure to make an annual deposit required by NRS 370A.140 constitutes a separate violation.
(Added to NRS by 1999, 1108)