Penalty for failure to pay tax; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes levied constitute lien until paid

1. Except as otherwise provided in subsection 2, any person who fails to pay any tax levied by the Board pursuant to NRS 562.160 or 567.110, within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax which is owed, in addition to the tax, plus interest at the rate of 1.5 percent per month, or fraction of a month, from the date the tax was due until the date of payment. 2. The Board may, for good cause shown, waive or reduce the payment of the interest or penalty, or both, which is required to be paid pursuant to subsection 1. The Board shall, upon the request of any person, disclose: (a) The name of the person whose interest or penalty was waived or reduced; and (b) The amount so waived or the amount of the reduction. 3. All taxes levied by the Board on sheep pursuant to NRS 562.160, or on sheep and goats pursuant to NRS 567.110, and all penalties and interest accrued thereon, constitute a lien upon the sheep, or sheep and goats, respectively, until paid.