NRS 612.740
Forfeits and interest.
1.
Any employing unit or any officer or agent of any employing unit or any other person who fails to submit such reports as are prescribed and required by the Administrator within the time prescribed by the Administrator shall pay a forfeit of $5 for each such report.2.
Any employing unit or any officer or agent of any employing unit or any other person who fails to submit any report of wages within 10 days following the expiration of the time prescribed by the Administrator for filing the report shall, in addition to the $5 forfeit specified in subsection 1, pay interest upon the wages subject to contributions involved in the report of one-tenth of 1 percent for each month or portion of each month thereafter until the report has been filed, except that when it appears to the satisfaction of the Administrator that the failure to file reports within the time prescribed was due to circumstances over which the employing unit, its officers or agent had no control, then the Administrator may, in his or her discretion, waive the collection of all or any portion of such forfeit or interest.3.
Forfeits and interest as provided in this section must be paid into the Employment Security Fund.
Source:
Section 612.740 — Forfeits and interest., https://www.leg.state.nv.us/NRS/NRS-612.html#NRS612Sec740.