1. An importer is jointly and severally liable for:
(a) The escrow deposit due pursuant to NRS 370A.140 for each cigarette which is intended for sale in this State which the importer causes to be sent to a person who holds a license as a wholesale dealer issued by the Department; and
(b) The reports required by subsection 1 of NRS 370.327.
2. A nonparticipating manufacturer located outside the United States that conducts business in this State shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer which are intended for sale in this State stating that the importer accepts liability pursuant to subsection 1 and consents to the jurisdiction of the courts of this State for the purposes of enforcing this section.
3. As used in this section, “importer” has the meaning ascribed to it in NRS 370.0295.
(Added to NRS by 2013, 2654; A 2017, 1004; 2019, 639)
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