D. The quarterly statements are due March 3 1, June 30, September 30, and 

December 3 1 of each calendar year the gaming operation is subject to the 

jurisdiction of the NIGC. 25 C.F.R. 5 5 14.1 (c)(2). The quarterly 

statements shall be transmitted to the Commission and arrive no later than 

the due date. 25 G.F.R. 8 514.11(~)(4). 

E. NIGC regulations require each gaming operation to remit to the 

Commission the fees due each quarter with the quarterly statement. 25 

C.F.R. § 5 14. I (cj(5). 

F. The NIGC may assess a penalty for failure to file timely a quarterly 

statement. 25 C.F.R. 5 5 14. l (c)(9$. 

G. NIGC regulations define "gaming operation" as "each economic entity 

that is Iicensed by a tribe, operates the games, receives the revenues, 

issues the prizes and pays the expenses." A gaming operation may be 

operated by a tribe directly; by a management contractor; or, under certain 

conditions, by another person or other entity. 25 C.F.R. 9 502.10. 

4. Role of Quarterly Fees and Quarterly Statements 

The annual fees collected by the NIGC are necessary in order to fund the agency's 

oversight and regdation of Indian gaming and are based upon the quarterly 

statements submitted by Indian gaming operations. NIGC must set a fee rate 

sufficient to fund its annual budget, yet may not exceed the fee cap set by 

Congress. Thus, it is imperative that the NJGC receive quarterly statements from 

the gaming operations in a timely manner so that the NTGC is able to set accurate 

preliminary and final fee rates. 

5. Circumstances of the Violation 

A. Respondent is a federally recognized Indian Tribe with tribal headquarters 

in Willits, California. 

B. The Tribe operated its gaming operation, Sherwood VaIley Rancheria 

Casino, during all or part of the time period between January 1,2007 and 

2008. 

C. The NIGC received untimely quarterly statements and fee payments for 

the quarters ending March 3 1,2008, and June 30,2008, as follows: 

o The March 3 1,2008 fee payment and quarterIy statement were 

received on April 30,200g; a period of 30 days 'late; and 
o The June 30,2008 fee payment and quarterfy statement were 

received on July 18,2008; a period of 18 days late. 

D. The Tribe's failure to submit timely fee payments and quarterby statements 

is a vioIation of NICE regulations. 

6. Measures Required to Correct the Violation 

While there is no remedial action that can correct the untimely submission of 

quarterIy statements and fees, improved controls to ensure timely submission of 

future quarterly statements and fees should be put in place. 

7. Appeal 

Within thirty (30) days after service of this Notice of Violation, Respondent may 

appeal to the full Commission under 25 C.F.R. Part 577 by submitting a notice of 

appeal, and, if desired, request for hearing to the National Indian Gaming 

Commission, 1441 L Street NW, Ninth Floor, Washington, DC 20005. 

Respondent has a right to assistance of counsel in such an appeal. A notice of 

appeal must reference this Notice of Violation. 

Within ten (10) days after filing a notice of appeal, Respondent must file with the 

Commission a supplemental statement that states with particularity the relief 

desired and the grounds therefore and that includes, when available, supporting 

evidence in the forn of &davits. If Respondent wishes to present oral testimony 

or witnesses at the hearing, Respondent must include a request to do so with the 

supplemental statement. The request to present oral testimony or witnesses must 

specify the names of proposed witnesses and the general nature of their expected 

testimony, whether a closed hearing is requested and why. Respondent may 

waives its right to an oral hearing and instead elect to have the matter determined 

by the Commission solely on the basis of written submissions. 

8. Fine-Submission of Information 

The violation cited above may result in the assessment of a civil fine against 

Respondent in an amount not to exceed $25,000 per violation per day. Under 25 

C.F.R. 8 575.5(a], Respondent may submit written information about the violation 

to the Chairman within fifteen (15) days after service of this notice of violation 

(or such longer period as the Chiman may grant for good cause). The Chairman 

shall consider any information submitted in determining the facts surrounding the 

violation and the amount of the civil fine, if any. 
9. Assessment of Interest 

Interest may be assessed at rates set by the Secretary of the Treasury on amounts 

remaining unpaid after their due date. 31 U.S.C. 5 3717 and 25 C.F.R 

514.1 (c)(10). 

Dated this -($?~fh4iY, 2009 

I / 

Chairman 

Senior Attorney 
Certificate of Service 

I certify that this Notice of Violation was sent by facsimile transmission and certified 

U.S. mail, return receipt requested, an this 6th day of May, 2009 to: 

Certified Mail & Facsimile copies also sent to: 

Kani Neves, Executive DirectorlChaiz 

Commission: S henvood Valley Gaming Commission 

100 Kawi Place 

Willits, CA 95490 

FAX: (707) 459-7358 

Christina Kahze 

The Kahze Law Group 

8920 Emerald Park Drive #El 

Elk Grove, CA 95624 , 

FAX: (916) 880-5691