1. If the Secretary of State receives information that a public officer or candidate willfully fails to file a financial disclosure statement or willfully fails to file a financial disclosure statement in a timely manner pursuant to NRS 281.559 , 281.561 or 281.572 , the Secretary of State may, after giving notice to the public officer or candidate, cause the appropriate proceedings to be instituted in the First Judicial District Court. 2. Except as otherwise provided in this section, a public officer or candidate who willfully fails to file a financial disclosure statement or willfully fails to file a financial disclosure statement in a timely manner pursuant to NRS 281.559 , 281.561 or 281.572 is subject to a civil penalty and payment of court costs and attorneys fees. The civil penalty must be recovered in a civil action brought in the name of the State of Nevada by the Secretary of State in the First Judicial District Court and deposited by the Secretary of State for credit to the State General Fund in the bank designated by the State Treasurer. 3. The amount of the civil penalty is: (a) If the statement is filed not more than 10 days after the applicable deadline set forth in subsection 1 of NRS 281.559 , subsection 1 of NRS 281.561 or NRS 281.572 , $25. (b) If the statement is filed more than 10 days but not more than 20 days after the applicable deadline set forth in subsection 1 of NRS 281.559 , subsection 1 of NRS 281.561 or NRS 281.572 , $50. (c) If the statement is filed more than 20 days but not more than 30 days after the applicable deadline set forth in subsection 1 of NRS 281.559 , subsection 1 of NRS 281.561 or NRS 281.572 , $100. (d) If the statement is filed more than 30 days but not more than 45 days after the applicable deadline set forth in subsection 1 of NRS 281.559 , subsection 1 of NRS 281.561 or NRS 281.572 , $250. (e) If the statement is not filed or is filed more than 45 days after the applicable deadline set forth in subsection 1 of NRS 281.559 , subsection 1 of NRS 281.561 or NRS 281.572 , $2,000. 4. For good cause shown, the Secretary of State may waive a civil penalty that would otherwise be imposed pursuant to this section. If the Secretary of State waives a civil penalty pursuant to this subsection, the Secretary of State shall: (a) Create a record which sets forth that the civil penalty has been waived and describes the circumstances that constitute the good cause shown; and (b) Ensure that the record created pursuant to paragraph (a) is available for review by the general public. 5. As used in this section, willfully means intentionally and knowingly.
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