Civil action for collection of taxes evaded. If any owner, shipper or his agent shall by misrepresentation, concealment or violation of the provisions of NRS 361.160 to 361.185, inclusive, evade the assessment or the levy of taxes on property not defined in NRS 361.160 to be personal property in transit through this state, he shall be liable in the sum of the taxes evaded which would otherwise have been levied against his property, to be collected in a civil action on behalf of the tax collector of his county. The action shall be commenced and maintained by the district attorney, and the judgment, when entered, shall include all costs and an attorney’s fee for the plaintiff in his official capacity not less than the amount of the taxes so evaded.
Last modified: February 27, 2006