Nevada Revised Statutes

Nev. Rev. Stat. § 463.360 (2026)

Penalties

✓ current as of July 2026

Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar

NRS 463.360 Penalties.

1. Conviction by a court of competent jurisdiction of a person for a violation of, an attempt to violate, or a conspiracy to violate any of the provisions of this chapter or of chapter 463B, 464 or 465 of NRS may act as an immediate revocation of all licenses which have been issued to the violator, and, in addition, the court may, upon application of the district attorney of the county or of the Commission, order that no new or additional license under this chapter be issued to the violator, or be issued to any person for the room or premises in which the violation occurred, for 1 year after the date of the revocation.

2. A person who willfully fails to report, pay or truthfully account for and pay over any license fee or tax imposed by the provisions of this chapter, or willfully attempts in any manner to evade or defeat any such license fee, tax or payment thereof is guilty of a category C felony and shall be punished as provided in NRS 193.130. In addition to any other penalty, the court shall order the person to pay restitution.

3. Except as otherwise provided in subsection 4, a person who willfully violates, attempts to violate, or conspires to violate any of the provisions of subsection 1 of NRS 463.160 is guilty of a category B felony and shall be punished by imprisonment in the state prison for a minimum term of not less than 1 year and a maximum term of not more than 10 years, by a fine of not more than $50,000, or by both fine and imprisonment. The court shall also order any profits, gain, gross receipts or other benefit from the violation to be disgorged and paid to the State Treasurer for deposit in the State General Fund.

4. A licensee who puts additional games or slot machines into play or displays additional games or slot machines in a public area without first obtaining all required licenses and approval is subject only to the penalties provided in NRS 463.270 and 463.310 and in any applicable ordinance of the county, city or town.

5. A person who willfully violates any provision of a regulation adopted pursuant to NRS 463.125 is guilty of a category C felony and shall be punished as provided in NRS 193.130.

6. The violation of any of the provisions of this chapter, the penalty for which is not specifically fixed in this chapter, is a gross misdemeanor.

[36:429:1955]—(NRS A 1959, 452; 1967, 587, 1119; 1979, 1016; 1981, 1088; 1985, 1300; 1995, 1294; 2015, 1820; 2021, 3386; 2025, 2281)

RECOVERY OF GAMING DEBTS BY PATRONS

Notes of Decisions

Cited in 3 cases, 1973–1979 · leading case: United States v. Goldfarb, 464 F. Supp. 565 (E.D. Mich. 1979).

Sort: Relevance Newest Treatment

United States v. Goldfarb, 464 F. Supp. 565 (E.D. Mich. 1979). “Nev.Rev.Stat. § 463.360 The relevant federal statute is 18 U.”

O'Callaghan v. Eighth Jud. Dist. Court, 505 P.2d 1215 (Nev. 1973). “NRS 463.360. He was, therefore, requested by his employer to take a leave of absence.”

Kabase v. Sheriff, 584 P.2d 682 (Nev. 1978). · cites it 2× “*619 The only issue of merit concerns the count charging appellants with evasion of gaming taxes, in violation of NRS 463.360(2). Appellants contend their alleged conduct did not constitute the crime of tax evasion.”

— Nev. Rev. Stat. § 463.360(2) — 1 case

Kabase v. Sheriff, 584 P.2d 682 (Nev. 1978). “*619 The only issue of merit concerns the count charging appellants with evasion of gaming taxes, in violation of NRS 463.360(2). Appellants contend their alleged conduct did not constitute the crime of tax evasion.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.