NRS 612.620: Interest on unpaid contributions.

1. When any contribution as provided in this chapter remains unpaid on the date on which it becomes due, as prescribed by the Administrator, it bears interest at the rate of 1 percent for each month or portion of a month thereafter until such payment, plus accrued interest, is received by the Administrator.

2. Interest accrued under this section may not be waived under any circumstances.

3. Interest collected pursuant to this section must be paid into the Employment Security Fund.