Nevada Revised Statutes 372A.080 – Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure
1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in controlled substances pursuant to NRS 372A.060 to 372A.130, inclusive, and all records of the Department which contain the name, address or any other identifying information concerning a dealer are confidential.
Attorney's Note
Under the Nevada Revised Statutes, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| gross misdemeanor | up to 364 days | up to $2,000 |
Terms Used In Nevada Revised Statutes 372A.080
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
2. No criminal prosecution may be initiated on the basis of:
(a) Information which was submitted to the Department; or
(b) Evidence derived from information submitted to the Department, pursuant to NRS 372A.060 to 372A.130, inclusive, or any regulation adopted pursuant thereto.
3. No information described in paragraph (a) or (b) of subsection 2 is admissible in a criminal prosecution, unless the prosecution shows that the information:
(a) Was independently discovered; or
(b) Inevitably would have been discovered based on independent information.
4. This section does not prohibit the Department from publishing statistics that do not disclose the identity of a dealer or the contents of a particular return or report submitted to the Department by a dealer.
5. Any person who releases or reveals confidential information in violation of this section is guilty of a gross misdemeanor.