1. If the Administrator finds that any employer or any employee, officer or agent of any employer has knowingly:

(a) Made a false statement or has knowingly failed to report a material fact concerning the amount of payroll upon which a premium is based; or

(b) Misrepresented the classification or duties of an employee as they relate to the amount of payroll upon which a premium is based,

the Administrator shall make a determination thereon and charge the employer’s account an amount equal to the amount of the premium that would have been due had the proper information been submitted. The Administrator shall deliver a copy of the determination to the employer. The money collected pursuant to this subsection must be paid into the Uninsured Employers’ Claim Account.

2. An employer who is aggrieved by the determination of the Administrator may appeal from the determination by filing a request for a hearing. The request must be filed within 30 days after the date on which a copy of the determination was delivered to the employer. The Administrator shall hold a hearing within 30 days after the Administrator receives the request. The determination of the Administrator made pursuant to a hearing is a final decision for the purposes of judicial review. The amount of the determination as finally decided by the Administrator becomes due within 30 days after the determination is served on the employer.

3. A person who knowingly:

(a) Makes a false statement or representation or who knowingly fails to report a material fact concerning the amount of payroll upon which a premium is based; or

(b) Misrepresents the classification or duties of an employee as they relate to the amount of payroll upon which a premium is based,

is guilty of a gross misdemeanor. Any criminal penalty imposed must be in addition to the amount charged pursuant to subsection 1.

[81:168:1947; A 1951, 485] — (NRS A 1971, 154; 1981, 1498; 1989, 743; 1991, 2427; 1993, 755; 1995, 1874; 1997, 585, 1443, 1457; 1999, 1731; 2001, 2770; 2011, 842)