1.  If an income payer:

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(a) Wrongfully refuses to withhold income as required pursuant to NRS 31A.025 to 31A.190, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to subsection 2 of NRS 31A.070 or a written notice;

(b) Refuses or intentionally fails to deliver to the enforcing authority any money required pursuant to NRS 31A.072 or 31A.080; or

(c) Knowingly misrepresents the income of an obligor, the enforcing authority may apply for and the court may issue an order directing the income payer to appear and show cause why the income payer should not be subject to the penalty prescribed in subsection 2 of NRS 31A.120.

2.  At the hearing on the order to show cause, the court, upon a finding that the income payer wrongfully refused to withhold income as required, refused or intentionally failed to deliver money to the enforcing authority as required or knowingly misrepresented the income of an obligor:

(a) May order the income payer to comply with the requirements of NRS 31A.025 to 31A.190, inclusive;

(b) May order the income payer to provide accurate information concerning the income of the obligor;

(c) May fine the income payer pursuant to subsection 2 of NRS 31A.120; and

(d) Shall require the income payer to pay the amount the income payer failed or refused to withhold from the obligor’s income or refused or intentionally failed to deliver to the enforcing authority.