[Rev. 11/21/2013 10:14:06 AM--2013]

CHAPTER 227 - STATE CONTROLLER

NRS 227.010           Qualifications of State Controller.

NRS 227.020           Election; term of office.

NRS 227.030           Commission; office.

NRS 227.040           Absence from State limited.

NRS 227.060           Salary.

NRS 227.090           Use of facsimile signature; combination of facsimile signature with signature of State Treasurer.

NRS 227.100           Appointment of Deputy; restrictions on other employment of Deputy State Controller.

NRS 227.110           Annual report; recommendations.

NRS 227.120           Services and equipment for accounting; fees for services.

NRS 227.130           Withholding for federal income taxes; warrant; Agency Fund for Payroll.

NRS 227.140           Ex officio State Fiscal Officer.

NRS 227.150           Accounts with counties, states and United States; cancellation of debts to State; withholding compensation of state employee for past overpayment; other accounting.

NRS 227.160           Auditing and allowance of claims; examination of witnesses and documentary evidence.

NRS 227.170           Warrants: Drawing; account; record of appropriations and authorizations.

NRS 227.180           Funds.

NRS 227.185           Accounts payable to be paid electronically; exception; fee for certain payees; regulations.

NRS 227.190           Transactions with State Treasurer.

NRS 227.200           Delivery of warrant to State Treasurer for deposit or delivery to payee or agency; electronic payment of accounts payable; register of warrants.

NRS 227.205           Salaries and wages of state officers and employees to be paid electronically through use of direct deposit; waivers; regulations.

NRS 227.230           Directing Attorney General to prosecute suits for recovery of money due State.

NRS 227.240           Directing prosecution of suits for indebtedness to State.

NRS 227.250           Copy of account prima facie evidence in suit for collection.

NRS 227.260           Costs of suit to collect money due State.

NRS 227.270           Costs of suit, irrespective of decision, when failure to disclose evidence to State Controller.

NRS 227.280           Safekeeping of public records and securities.

NRS 227.290           Books and papers to be open for inspection.

NRS 227.295           Certain data concerning expenditures and revenues of the State to be made available on Internet website.

NRS 227.300           Information to be provided to Legislature.

NRS 227.310           Performance of other duties.

NRS 227.330           Penalties.

_________

 

      NRS 227.010  Qualifications of State Controller.  No person shall be eligible to the Office of State Controller unless the person:

      1.  Has attained the age of 25 years at the time of such election; and

      2.  Is a qualified elector and has been a citizen resident of this State for 2 years next preceding the election.

      [Part 2:108:1866; A 1953, 711; 1955, 459]

      NRS 227.020  Election; term of office.

      1.  The State Controller shall be elected by the qualified electors of the State.

      2.  The State Controller shall be chosen at the general election of 1866, and every 4th year thereafter, and shall hold office for the term of 4 years from the time of his or her installment and until his or her successor shall be qualified.

      [Part 1:108:1866; B § 2599; BH § 1636; C § 1782; RL § 2765; NCL § 4765] + [Part 9:108:1866; B § 2607; BH § 1644; C § 1790; RL § 2773; NCL § 4773] + [Part 10:108:1866; B § 2608; BH § 1645; C § 1791; RL § 2774; NCL § 4774]

      NRS 227.030  Commission; office.  The State Controller shall be commissioned by the Governor, and shall keep his or her office at the seat of government.

      [Part 1:43:1866; B § 2808; BH § 1807; C § 1955; RL § 4154; NCL § 7346] + [Part 10:108:1866; B § 2608; BH § 1645; C § 1791; RL § 2774; NCL § 4774]—(NRS A 1977, 1369)

      NRS 227.040  Absence from State limited.  The State Controller shall not absent himself or herself from the State for a longer period than 90 days without leave of absence obtained from the Legislature.

      [Part 1:43:1866; B § 2808; BH § 1807; C § 1955; RL § 4154; NCL § 7346]

      NRS 227.060  Salary.

      1.  Until the first Monday in January 2007, the State Controller is entitled to receive an annual salary of $80,000. From the first Monday in January 2007, until the first Monday in January 2011, the State Controller is entitled to receive an annual salary of $97,000.

      2.  On the first Monday in January 2011 and on the first Monday of every fourth year thereafter, the salary of the State Controller must be increased by an amount equal to the cumulative percentage increase in the salaries of the classified employees of this State during the immediately preceding term of the State Controller.

      [4:295:1953; A 1955, 527] + [Part 3:320:1955] + [11:320:1955] + [13:320:1955]—(NRS A 1957, 541; 1961, 306; 1965, 970; 1969, 791; 1971, 2207; 1977, 1015; 1981, 1370; 1985, 1610; 1989, 1897; 1997, 1227; 2005, 1183)

      NRS 227.090  Use of facsimile signature; combination of facsimile signature with signature of State Treasurer.

      1.  The State Controller may use a facsimile signature produced through a mechanical device in place of his or her handwritten signature whenever the necessity may arise, except that:

      (a) The mechanical device must be of such nature that the facsimile signature may be removed from the mechanical device and kept in a separate secure place;

      (b) The use of the facsimile signature must be only under the direction and supervision of the State Controller; and

      (c) The registered key to the mechanical device must at all times be kept in a vault, securely locked, when not in use, to prevent any misuse of the mechanical device.

      2.  Notwithstanding the provisions of subsection 1, the State Controller and the State Treasurer may combine their facsimile signatures as provided in NRS 226.080.

      [1:119:1939; 1931 NCL § 7370.01]—(NRS A 1961, 52; 1965, 26; 2001, 2903)

      NRS 227.100  Appointment of Deputy; restrictions on other employment of Deputy State Controller.

      1.  The State Controller may appoint a Deputy in the unclassified service of the State, who may, in the absence of the State Controller, do all acts devolving upon and necessary to be performed by the State Controller, except the signing of state warrants and bonds.

      2.  Except as otherwise provided in NRS 284.143, the Deputy State Controller shall devote his or her entire time and attention to the business of his or her office and shall not pursue any other business or occupation or hold any other office of profit.

      [1:49:1865; B § 2833; BH § 1832; C § 1980; RL § 4179; NCL § 7371]—(NRS A 1967, 1488; 1971, 1424; 1981, 1272; 1997, 616; 1999, 7)

      NRS 227.110  Annual report; recommendations.

      1.  The State Controller shall annually digest, prepare and report to the Governor and the Legislature:

      (a) A complete statement of the condition of the revenue, taxable funds, resources, income and property of the state, and the amount of the expenditures for the preceding fiscal year.

      (b) A full and detailed statement of the public debt.

      (c) A tabular statement showing separately the whole amount of each appropriation of money made by law, the amount paid under each of those appropriations, and the balance unexpended.

      (d) A tabular statement showing the amount of revenue collected from each county for the preceding year.

      2.  The State Controller may recommend such plans as he or she deems expedient for the support of the public credit, for promoting frugality and economy, and for the better management and more perfect understanding of the fiscal affairs of the State.

      [3:43:1866; A 1915, 94; 1931, 263; 1931 NCL § 7348]—(NRS A 1965, 57; 1995, 313; 2001, 2748)

      NRS 227.120  Services and equipment for accounting; fees for services.  The State Controller is authorized and directed:

      1.  To secure and install accounting machine services and equipment in the Office of the State Controller.

      2.  To contract for the necessary rental or purchase of the machines and for services incidental thereto, and to purchase the necessary equipment and supplies for the completion of the installation. Contracts shall provide for continuous accounting services, personnel training, machine maintenance services, and assistance by the manufacturer in the efficient utilization of the equipment.

      3.  To assess and collect fees within the limits set for each fiscal year by the general authorization act for accounting services performed by the State Controller’s Office.

      [1:65:1951] + [2:65:1951]—(NRS A 1967, 318; 1971, 1174)

      NRS 227.130  Withholding for federal income taxes; warrant; Agency Fund for Payroll.

      1.  The State Controller shall withhold from each claimant’s pay the amounts specified in the revenue act of the United States and such amounts as may be further specified by additional enactments of Congress. The State Controller shall prepare a warrant for payment of the amount withheld and shall transmit the warrant to the State Treasurer. The State Treasurer shall transmit the warrant in the time and manner required by the Internal Revenue Service of the Department of the Treasury.

      2.  All transactions relating to the paying of the salaries of employees and related payroll costs which are handled by the State Controller must be accounted for in the Agency Fund for the Payroll of the State, which is hereby created.

      [1:51:1943; 1943 NCL § 6719.31] + [1:35:1955] + [2:35:1955]—(NRS A 1975, 183; 1981, 253, 655; 1985, 714, 1922)

      NRS 227.140  Ex officio State Fiscal Officer.

      1.  The State Controller is ex officio State Fiscal Officer. In addition to the duties now prescribed for the ex officio office, and as a part thereof, the State Controller shall serve as a State Fiscal Officer for the Federal Government and compute, withhold and account for all state payroll deductions and keep or have access to all records in connection with administration of and compliance with the federal revenue and income tax laws.

      2.  In carrying out the provisions of this section, the State Controller as ex officio State Fiscal Officer may perform such duties and adopt such regulations as are necessary to comply with the federal revenue and income tax laws.

      [Part 3:320:1955]—(NRS A 1969, 148; 1989, 1573; 1991, 1697)

      NRS 227.150  Accounts with counties, states and United States; cancellation of debts to State; withholding compensation of state employee for past overpayment; other accounting.

      1.  The State Controller shall:

      (a) Open and keep an account with each county, charging the counties with the revenue collected, as shown by the auditor’s statements, and also with their proportions of the salaries of the district judges, and crediting them with the amounts paid to the State Treasurer.

      (b) Keep and state all accounts between the State of Nevada and the United States, or any state or territory, or any person or public officer of this State, indebted to the State or entrusted with the collection, disbursement or management of any money, funds or interests arising therefrom, belonging to the State, of every character and description, if the accounts are derivable from or payable into the State Treasury.

      (c) Settle the accounts of all county treasurers, and other collectors and receivers of all state revenues, taxes, tolls and incomes, levied or collected by any act of the Legislature and payable into the State Treasury.

      (d) Keep fair, clear, distinct and separate accounts of all the revenues and incomes of the State, and of all the expenditures, disbursements and investments thereof, showing the particulars of every expenditure, disbursement and investment.

      2.  The State Controller may:

      (a) Direct the collection of all accounts or money due the State, except as otherwise provided in chapter 353C of NRS, and if there is no time fixed or stipulated by law for the payment of any such accounts or money, they are payable at the time set by the State Controller.

      (b) Upon approval of the Attorney General, direct the cancellation of any accounts or money due the State.

      (c) Except as otherwise provided in subsection 3, withhold from the compensation of an employee of the State any amount due the State for the overpayment of the salary of the employee that has not been satisfied pursuant to subsection 8 of NRS 284.350 or in any other manner.

      3.  Before any amounts may be withheld from the compensation of an employee pursuant to paragraph (c) of subsection 2, the State Controller shall:

      (a) Give written notice to the employee of the State Controller’s intent to withhold such amounts from the compensation of the employee; and

      (b) If requested by the employee within 10 working days after receipt of the notice, conduct a hearing and allow the employee the opportunity to contest the State Controller’s determination to withhold such amounts from the compensation of the employee.

Ê If the overpayment was not obtained by the employee’s fraud or willful misrepresentation, any withholding from the compensation of the employee must be made in a reasonable manner so as not to create an undue hardship to the employee.

      4.  The State Controller may adopt such regulations as are necessary to carry out the provisions of this section.

      [4:43:1866; A 1915, 94; 1919 RL § 4157; NCL § 7349]—(NRS A 1993, 274; 1999, 3448; 2003, 1451)

      NRS 227.160  Auditing and allowance of claims; examination of witnesses and documentary evidence.

      1.  The State Controller shall:

      (a) Audit all claims against the State, for the payment of which an appropriation or authorization has been made but of which the amount has not been definitely fixed by law, which have been examined and passed upon by the State Board of Examiners, or which have been presented to the Board and not examined and passed upon by it within 30 days from their presentation.

      (b) Allow of those claims mentioned in paragraph (a) as not having been passed upon by the State Board of Examiners within 30 days after presentation the whole, or such portion thereof as the State Controller deems just and legal, and of claims examined and passed upon by the State Board of Examiners, such an amount as the State Controller decrees just and legal not exceeding the amount allowed by the Board.

      2.  No claim for services rendered or advances made to the State or any officer thereof may be audited or allowed unless the services or advancement have been specially authorized by law and an appropriation or authorization made for its payment.

      3.  For the purpose of satisfying himself or herself of the justness and legality of any claim, the State Controller may examine witnesses under oath and receive and consider documentary evidence in addition to that furnished him or her by the State Board of Examiners. The State Controller shall draw warrants on the State Treasurer for such amounts as the State Controller allows of claims of the character described in this section, and also for all claims of which the amount has been definitely fixed by law and for the payment of which an appropriation or authorization has been made.

      [5:43:1866; A 1869, 158; B § 2812; BH § 1811; C § 1959; RL § 4158; NCL § 7350]—(NRS A 1969, 1118; 1997, 1287; 2001, 2748)

      NRS 227.170  Warrants: Drawing; account; record of appropriations and authorizations.  The State Controller shall:

      1.  Draw all warrants upon the treasury for money, and each warrant shall express, in the body thereof, the particular fund out of which it is to be paid, the appropriation under which it is drawn, and the nature of the service to be paid, and except for the purpose of making inactive deposits no warrant shall be drawn on the treasury unless there is an unexhausted specific appropriation or authorization, by law, to meet it.

      2.  Keep an account of all warrants by him or her drawn on the State Treasury, which account shall be kept in such manner as to show monthly the amount of warrants drawn, the amount paid, and the amount outstanding.

      3.  Keep a record of all appropriations and authorizations in a book provided for that purpose, in which book the State Controller shall enter the nature of the appropriation or authorization, referring to the statute authorizing the same, the amount appropriated or authorized, amounts credited by law, accounting debits and credits, the amounts paid therefrom each month, showing assets and expenses, and posting them to proper ledger accounts, with a yearly total of all payments and the balance remaining, and the amount, if any, reverting.

      [6:43:1866; A 1915, 94; 1931, 263; 1931 NCL § 7351]—(NRS A 1967, 61; 1969, 1118)

      NRS 227.180  Funds.  The State Controller shall:

      1.  Keep accounts with the funds heretofore created and such other funds as may hereafter be created, or as the State Controller may deem advantageous to keep.

      2.  Credit the funds with the amount of money received, and shall charge them with the amount of warrants drawn.

      [Part 19:43:1866; A 1915, 94; 1919 RL § 4172; NCL § 7364]

      NRS 227.185  Accounts payable to be paid electronically; exception; fee for certain payees; regulations.

      1.  Except as otherwise provided in subsection 2, the State Controller shall pay an account payable electronically.

      2.  Upon application of a payee or the payee’s representative, the State Controller may waive the requirements of subsection 1 if the State Controller determines that the electronic payment of an account payable would cause the payee to suffer undue hardship or extreme inconvenience.

      3.  The State Controller shall adopt regulations establishing a fee that must be paid to the State Controller by a payee that refuses to accept electronic payment of an account payable and was not granted a waiver pursuant to subsection 2. The fee must not exceed the actual cost to the State Controller to process the payment.

      4.  The State Controller may adopt such other regulations as are necessary or advisable to carry out the provisions of this section.

      (Added to NRS by 2011, 456; A 2013, 2726)

      NRS 227.190  Transactions with State Treasurer.  The State Controller shall:

      1.  Keep a record of all receipts of money by the State Treasurer in a book provided for that purpose, in which book the State Controller shall show in detail the nature of the receipt and the apportionment of the amount to the various funds.

      2.  Charge the State Treasurer and credit the income accounts with all money received.

      [20:43:1866; A 1915, 94; 1919 RL § 4173; NCL § 7365]

      NRS 227.200  Delivery of warrant to State Treasurer for deposit or delivery to payee or agency; electronic payment of accounts payable; register of warrants.  The State Controller shall:

      1.  Draw a warrant in favor of any person or governmental payee certified by an agency of state government to receive money from the treasury and deliver or mail the warrant to the State Treasurer who shall sign the warrant and:

      (a) Except as otherwise provided in NRS 227.185, if it is for payment of an account payable, electronically pay the payee or the payee’s representative;

      (b) If it is for payment of an employee:

             (1) If the employee is not required to receive his or her salary and wages by direct deposit pursuant to NRS 227.205, deliver or mail the warrant to the employee or to the appropriate state agency for distribution; or

             (2) If the employee is required to receive his or her salary and wages by direct deposit pursuant to NRS 227.205, deposit the warrant to the credit of the employee by direct deposit at a bank or credit union in which the employee has an account; or

      (c) Deposit the warrant to the credit of the payee through a funds transfer.

      2.  Keep a warrant register, in which the State Controller shall enter all warrants drawn by him or her. The arrangement of this book must be such as to show the bill and warrant number, the amount, out of which fund the warrants are payable, and a distribution of the warrants under the various appropriations.

      3.  Credit the State Treasurer with all warrants paid.

      [22:43:1866; A 1915, 94; 1931, 263; 1931 NCL § 7367]—(NRS A 1965, 53; 1967, 318; 1973, 196; 1985, 1922; 1989, 819; 1997, 1288; 2001, 2749; 2011, 456; 2013, 2726)

      NRS 227.205  Salaries and wages of state officers and employees to be paid electronically through use of direct deposit; waivers; regulations.

      1.  The State Controller shall establish an electronic payment system to pay the salaries and wages of state officers and employees through the use of direct deposit.

      2.  Except as otherwise provided in subsection 3, the State Controller shall pay the salaries and wages of state officers and employees using the electronic payment system.

      3.  Upon application by a state officer or employee, the State Controller may waive the participation of the state officer or employee in the electronic payment system established pursuant to subsection 1 if:

      (a) The State Controller determines that participation in the system by the state officer or employee would cause the state officer or employee to suffer undue hardship or extreme inconvenience; or

      (b) The state officer or employee does not have an account at a financial institution that accepts direct deposit.

      4.  The State Controller may adopt such regulations as he or she determines to be necessary or advisable to carry out the provisions of this section.

      5.  As used in this section:

      (a) “Direct deposit” means payment of the salary and wages of a person by causing the net amount of such person’s salary and wages to be deposited in an account maintained in a financial institution in the name of the person.

      (b) “State employee” means any person who performs public duties under the direction and control of a state officer for compensation paid by or through the State except any employee of:

             (1) The Nevada System of Higher Education; or

             (2) The Legislative Department of the State Government.

      (c) “State officer” means a person elected or appointed to a position with the State Government, except the Nevada System of Higher Education or the Legislative Department of State Government, which involves the exercise of a state power, trust or duty, including:

             (1) Actions taken in an official capacity which involve a substantial and material exercise of administrative discretion in the formulation of state policy;

             (2) The expenditure of state money; and

             (3) The enforcement of laws and regulations of the State.

      (Added to NRS by 2013, 2725)

      NRS 227.230  Directing Attorney General to prosecute suits for recovery of money due State.  Except as otherwise provided in chapter 353C of NRS, the State Controller shall:

      1.  Direct the Attorney General to institute and prosecute, in the name of the State, all proper suits for the recovery of any debts, money or property of the State, or for the ascertainment of any right or liability concerning the same.

      2.  Direct and superintend the collection of all money due the State.

      [7:43:1866; B § 2814; BH § 1813; C § 1961; RL § 4160; NCL § 7352]—(NRS A 1999, 3448)

      NRS 227.240  Directing prosecution of suits for indebtedness to State.  Whenever any officer, or other person or persons, or corporation, shall be indebted to the state, and fail or refuse to make settlement with the State Controller, as required by law, and shall fail to pay over to the State Treasurer, on the printed or written order of the State Controller, according to the provisions of law, the amount or balance to be paid by such officer, or other person or persons, or corporation, into the treasury, or to such person or persons entitled by law to receive the same, within the time prescribed by law, or if no time be prescribed by law, then within the time specified by the State Controller, the State Controller, upon being notified by the State Treasurer, or otherwise, of such failure, shall direct the Attorney General to institute suit for the recovery of the amount due and unpaid, with damages and interest thereon, against such officer, or other person or persons or corporation.

      [9:43:1866; B § 2816; BH § 1815; C § 1963; RL § 4162; NCL § 7354]

      NRS 227.250  Copy of account prima facie evidence in suit for collection.  A copy of the account, in an action instituted under NRS 227.240, made out and certified by the State Controller, with his or her official seal affixed thereto, shall be sufficient evidence to support an action in any court of competent jurisdiction for the amount or balance stated therein to be due, without proof of the signature or official character of the State Controller, subject, however, to the right of the defendant to plead and give in evidence, as in other actions, all such matters as shall be legal and proper for the defendant’s defense or discharge.

      [10:43:1866; B § 2817; BH § 1816; C § 1964; RL § 4163; NCL § 7355]

      NRS 227.260  Costs of suit to collect money due State.  The party sued shall be subject to the costs and charges of suit, whether the ultimate decision be against or in favor of the party sued, except in cases in which the party sued shall have rendered a true account, and shall also have paid the full amount to the proper person authorized by law to receive the same, before the commencement of the suit, or where the suit is brought to recover against a deceased debtor to the State, before the expiration of the time prescribed by law, within which representatives are allowed by law to administer upon estates.

      [11:43:1866; B § 2818; BH § 1817; C § 1965; RL § 4164; NCL § 7356]

      NRS 227.270  Costs of suit, irrespective of decision, when failure to disclose evidence to State Controller.  If any defendant in any suit prosecuted at the instance of the State Controller, under the provisions of this chapter, shall, at the trial, give any evidence which existed prior to the time and within the knowledge of the defendant at the time of such adjustment and settlement of the defendant’s accounts, and which was not produced to the State Controller at the time of settlement, such defendant shall be subject to the costs and charges of the suit, whether the ultimate decision be against or in favor of the defendant.

      [12:43:1866; B § 2819; BH § 1818; C § 1966; RL § 4165; NCL § 7357]

      NRS 227.280  Safekeeping of public records and securities.  The State Controller shall keep and preserve all public books, records, papers, documents, vouchers, and all conveyances, leases, mortgages, bonds, and all securities for debts, moneys, or property, and accounts and property of any description belonging or appertaining to his or her office, and also to the state, where no other provision is made by law for the safekeeping of the same.

      [13:43:1866; B § 2820; BH § 1819; C § 1967; RL § 4166; NCL § 7358]

      NRS 227.290  Books and papers to be open for inspection.  All the books, papers, files, letters and transactions pertaining to the Office of State Controller shall be open to the inspection of the Governor, to the inspection of committees and members of the Legislature, or either branch thereof, or that of any other person authorized by law.

      [15:43:1866; B § 2822; BH § 1821; C § 1969; RL § 4168; NCL § 7360]

      NRS 227.295  Certain data concerning expenditures and revenues of the State to be made available on Internet website.  In addition to any record required to be open to inspection pursuant to NRS 227.290 or 239.010, the State Controller shall, on an Internet website established and maintained by him or her, make available for public inspection current data maintained in the records of the State Controller concerning the expenditures and revenues of this State, including, without limitation:

      1.  A table displaying all revenues received during each month from:

      (a) Fees;

      (b) Fines;

      (c) Interest;

      (d) Licensing revenue;

      (e) Taxes; and

      (f) Transfers from the Federal Government;

      2.  A table displaying all expenditures made each month for:

      (a) Education;

      (b) Government, including, without limitation, the operation of the courts of this State;

      (c) Health and social services;

      (d) Law enforcement;

      (e) Programs for housing, industrial insurance and unemployment insurance;

      (f) Public safety;

      (g) Recreation and resource development;

      (h) The regulation of businesses; and

      (i) Transportation;

      3.  For each category of expenditures specified in subsection 2, a graph displaying cumulative expenditures by month for the current fiscal year and the immediately preceding fiscal year; and

      4.  For each source of revenue totaling more than $100,000,000 as set forth in the legislatively approved budget for a fiscal year:

      (a) The total amount projected in that budget to be received during that fiscal year; and

      (b) A graph displaying the cumulative revenue by month for that fiscal year and the immediately preceding fiscal year.

      (Added to NRS by 2011, 676; A 2013, 2747)

      NRS 227.300  Information to be provided to Legislature.  The State Controller shall give information to either house of the Legislature, whenever required, upon any subject relating to the fiscal affairs of the State, or touching any duty of his or her office.

      [Part 14:43:1866; B § 2821; BH § 1820; C § 1968; RL § 4167; NCL § 7359]

      NRS 227.310  Performance of other duties.  The State Controller shall perform all such other duties not enumerated in this chapter as may be required by law.

      [Part 14:43:1866; B § 2821; BH § 1820; C § 1968; RL § 4167; NCL § 7359]

      NRS 227.330  Penalties.  If the State Controller shall willfully neglect or refuse to perform any duty enjoined by law, or, by color of his or her office, shall knowingly do any act not authorized by law, or in any other manner than is authorized by law, the State Controller shall be deemed guilty of a misdemeanor and shall be further punished as provided in NRS 197.230.

      [17:43:1866; B § 2824; BH § 1823; C § 1971; RL § 4170; NCL § 7362]—(NRS A 1967, 532)