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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">As filed with the Securities and Exchange Commission on July 21, 2022, Registration No. 333-______</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Washington, D.C. 20549</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>FORM S-8</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</b></p>

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			<td style="width: 100%; text-align: center; border-bottom: 1px solid rgb(0, 0, 0);"><b>PLUMAS BANCORP</b></td>
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			<td style="text-align: center;">(Exact name of registrant as specified in its charter)</td>
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			<td style="width: 40%; text-align: center; border-bottom: 1px solid rgb(0, 0, 0);"><b>California</b></td>
			<td style="width: 20%; text-align: center;">&nbsp;</td>
			<td style="width: 40%; text-align: center; border-bottom: 1px solid rgb(0, 0, 0);"><b>75-2987096</b></td>
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			<td style="width: 40%; text-align: center;">(State or other jurisdiction of incorporation or organization)</td>
			<td style="width: 20%; text-align: center;">&nbsp;</td>
			<td style="width: 40%; text-align: center;">(I.R.S. Employer Identification Number)</td>
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			<td colspan="2" style="width: 50%; text-align: center; border-bottom: 1px solid rgb(0, 0, 0);"><b>5525 Kietzke Lane, Suite 100, Reno, Nevada </b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<b>89511</b></td>
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			<td colspan="2" style="width: 50%; text-align: center;">(Address of principal executive offices) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(Zip Code)</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:9pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>

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			<td style="width: 100%; text-align: center; border-bottom: 1px solid rgb(0, 0, 0);"><b>Plumas Bancorp 2022 Equity Incentive Plan</b>&nbsp;&nbsp;&nbsp;</td>
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			<td style="text-align: center;">(Full title of plan)</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Richard Belstock</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Chief Financial Officer</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Plumas Bancorp</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>5525 Kietzke Lane, Suite 100</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Reno, Nevada 89511 </b>&nbsp;</p>
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			<td style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; text-align: center;">(Name and address of agent for service)</td>
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			<td style="width: 100%; border-bottom: 1px solid rgb(0, 0, 0); text-align: center;"><b>(775) 786-0907</b>&nbsp;</td>
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			<td style="text-align: center;">(Telephone number, including area code, of agent for service)</td>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule&nbsp;12b-2 of the Exchange Act. (Check one):</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Large accelerated filer &#9744;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Accelerated filer &#9744;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Non-accelerated filer &#9744;</p>
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			<td style="vertical-align:top;width:51.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Smaller reporting company &#9745;</p>
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			<td style="vertical-align:top;width:51.8%;">&nbsp;</td>
			<td style="vertical-align:top;width:51.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Emerging growth company &#9744;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.</p>
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			<td style="vertical-align:top;width:4.1%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Part I</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS. </b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:9pt;">Documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the plan covered by this registration statement as specified by Rule 428(b)(1) under the Securities Act of 1933 and will not be filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424. These documents and the documents incorporated by reference pursuant to Item 3 of Part&nbsp;II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a)&nbsp;of the Securities Act and are available without charge, upon oral or written request, to: Plumas Bancorp, 5525 Kietzke Lane, Reno, Nevada, 89511 Attn: Investor Relations, (775) 786-0907.</p>

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<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;"><b>Part II</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 3. Incorporation of Documents by Reference.</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">Plumas Bancorp (&#8220;the Company&#8221;) hereby incorporates by reference in this Registration Statement the following documents:</p>

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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">(a)</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">the Company&#8217;s Annual Report on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922006531/plbc20211231_10k.htm" style="-sec-extract:exhibit;">Form 10&#8209;K</a> for the year ended December 31, 2021 filed with the Commission on March 17, 2022;</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">(b)</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">the Company&#8217;s Quarterly Report on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922010992/plbc20220331_10q.htm" style="-sec-extract:exhibit;">Form 10-Q</a> for the quarter ended March 31, 2022 filed with the Commission on May 5, 2022;</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">(c)</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">the Company&#8217;s current reports on Form 8-K filed with the Commission on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922001274/plbc20220118_8k.htm" style="-sec-extract:exhibit;">January 20</a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922001667/plbc20220125_8k.htm" style="-sec-extract:exhibit;">January 26</a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922002047/plbc20220128_8k.htm" style="-sec-extract:exhibit;">February 1</a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922009382/plbc20220418b_8k.htm" style="-sec-extract:exhibit;">April 21</a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922013053/plbc20220519_8k.htm" style="-sec-extract:exhibit;">May 19</a>, and <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1168455/000143774922015115/plbc20220606_8k.htm" style="-sec-extract:exhibit;">June 16, 2022</a> (other than any portions of any such documents that are not deemed &#8220;filed&#8221; under the Exchange Act in accordance with the Exchange Act and applicable SEC rules); and</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">(d)</p>
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			<p style="margin: 0pt; text-align: left; font-family: Times New Roman; font-size: 10pt;">the description of the Company&#8217;s common stock set forth in the Registration Statement on <a href="http://www.sec.gov/Archives/edgar/data/1168455/000093639202000265/a79983ors-4ef.htm" style="-sec-extract:exhibit;">Form S-4</a> filed with the SEC on March 19, 2002, and any amendment or report filed for the purpose of updating such description.</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">All documents subsequently filed (but not those documents or portions thereof furnished but not filed, unless otherwise stated in such filings) by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 4. Description of Securities.</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">The class of securities to be offered is registered under Section 12 of the Exchange Act.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 5. Interests of Named Experts and Counsel.</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">Not applicable.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 6. Indemnification of Officers and Directors.</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">Section 317 of the California General Corporation Law permits indemnification of directors, officers and employees of corporations under certain conditions and subject to certain limitations. Article Four of the Articles of Incorporation of the Company contains provisions limiting the monetary liability of directors for breaches of the duty of care. Article Five of the Articles of Incorporation of the Company contains provisions that authorize the registrant to indemnify its directors, officers and employees to the fullest extent permitted, and in excess of that authorized, under Section 317. Article V of the Company&#8217;s Bylaws provide for the indemnification of directors and officers to the fullest extent permitted by law.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">The Company and its wholly-owned subsidiary, Plumas Bank, have entered into indemnification agreements with their respective directors and executive officers. These agreements require the Company and Plumas Bank to, among other things, (i) indemnify their respective directors and officers against certain liabilities that may arise by reason of their status or service as directors or officers, subject to certain exceptions and limitations and (ii) advance the expenses such directors or executive officers may incur as a result of or in connection with the defense of any proceeding brought against them as to which they could be indemnified, subject to an undertaking by the indemnified party to repay such advances if it is ultimately determined that he or she is not entitled to indemnification.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">The Company also maintains insurance policies which insure its officers and directors against certain liabilities.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">The foregoing summaries are necessarily subject to the complete text of the statute, the Articles, the Bylaws and the agreements referred to above and are qualified in their entirety by reference thereto.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 7. Exemption from Registration Claimed.</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">Not applicable.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 8. Exhibits.</b></p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><u>Description</u></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">4</p>
			</td>
			<td style="vertical-align:top;width:90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1168455/000143774922007384/plbc20220321_def14a.htm" style="-sec-extract:exhibit;">Plumas Bancorp 2022 Equity Incentive Plan (Incorporated by reference to Appendix A to the Company&#8217;s Definitive Proxy Statement filed with the Commission on March 28, 2022)</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:14.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">5</p>
			</td>
			<td style="vertical-align:top;width:90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_396193.htm" style="-sec-extract:exhibit;">Opinion of Sheppard Mullin Richter &amp; Hampton, LLP</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:14.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">23.1</p>
			</td>
			<td style="vertical-align:top;width:90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_396193.htm" style="-sec-extract:exhibit;">Consent of Sheppard Mullin Richter &amp; Hampton, LLP (included in Exhibit 5)</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:14.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">23.2</p>
			</td>
			<td style="vertical-align:top;width:90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_396194.htm" style="-sec-extract:exhibit;">Consent of Eide Bailly LLP</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:14.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">24</p>
			</td>
			<td style="vertical-align:top;width:90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="#poa" style="-sec-extract:exhibit;">Power of Attorney (included in signature page)</a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:14.2%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">107</p>
			</td>
			<td style="vertical-align:top;width:90%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_396195.htm" style="-sec-extract:exhibit;">Filing Fee Table</a></p>
			</td>
		</tr>

</table>

<p style="margin: 0pt;">&nbsp;</p>

<p style="margin: 0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<div class="hf-row">
<div class="hf-cell PGNUM" data-number="3" data-prefix="" data-suffix="" style="text-align: center; font-size: 10pt; font-family: Times New Roman;">3</div>
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<div class="PGHDR" style="text-align: left; width: 100%">
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<div class="hf-cell TOCLink">&nbsp;</div>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;"><b>Item 9. Undertakings.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Rule 415 Offering.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">The undersigned registrant hereby undertakes:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:108pt;">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:108pt;">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:108pt;">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration Statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for purposes of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of securities:&nbsp; The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:81pt;">(i)&nbsp;any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule&nbsp;424;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:81pt;">(ii)&nbsp;any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Filings incorporating subsequent Exchange Act documents by reference<b>.</b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:72pt;">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGNUM" data-number="4" data-prefix="" data-suffix="" style="text-align: center; width: 100%; font-size: 10pt; font-family: Times New Roman;">4</div>

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<div class="PGHDR" style="text-align: left; width: 100%">&nbsp;</div>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">SIGNATURES</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Reno, State of Nevada, on July 21, 2022.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="text-indent: 0; width: 100%;font-family: 'Times New Roman', Times, serif; font-size: 10pt">

		<tr>
			<td valign="top" width="50%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td colspan="2" valign="top" width="38%">
			<p style="margin-top: 0; margin-bottom: 0;">PLUMAS BANCORP<font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="12%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
		</tr>
		<tr>
			<td valign="top" width="50%">&nbsp;</td>
			<td colspan="2" valign="top" width="38%">(Registrant)</td>
			<td valign="top" width="12%">&nbsp;</td>
		</tr>
		<tr>
			<td valign="top" width="50%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="3%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="35%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="12%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
		</tr>
		<tr>
			<td valign="top" width="50%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="3%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td align="left" nowrap="nowrap" valign="bottom" width="35%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="12%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
		</tr>
		<tr>
			<td align="left" style="text-align: left;" valign="top" width="50%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td style="text-align: left" valign="top" width="3%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">By: </font></p>
			</td>
			<td align="left" nowrap="nowrap" style="BORDER-BOTTOM: #000000 1px solid" valign="top" width="35%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">/s/&nbsp;</font>Andrew J. Ryback</p>
			</td>
			<td valign="top" width="12%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
		</tr>
		<tr>
			<td valign="top" width="50%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="3%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="35%">
			<p style="margin-top: 0px; margin-bottom: 0px; text-align: center;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font>Andrew J. Ryback</p>
			</td>
			<td valign="top" width="12%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
		</tr>
		<tr>
			<td valign="top" width="50%">&nbsp;</td>
			<td valign="top" width="3%">&nbsp;</td>
			<td style="text-align: center;" valign="top" width="35%">President and Chief Executive Officer</td>
			<td valign="top" width="12%">&nbsp;</td>
		</tr>
		<tr>
			<td valign="top" width="50%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="3%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="35%">
			<p style="margin-top: 0px; margin-bottom: 0px; text-align: center;">&nbsp;</p>
			</td>
			<td valign="top" width="12%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family: 'Times New Roman', Times, serif; font-size: 10pt">&nbsp;</font></p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><a id="poa" name="poa" title="poa"></a>POWER OF ATTORNEY</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">The officers and directors of Plumas Bancorp whose signatures appear below hereby constitute and appoint Andrew J. Ryback and Richard Belstock, and each of them, their true and lawful attorneys and agents, with full power of substitution, each with power to act alone, to sign and execute on behalf of the undersigned any amendment or amendments to this Registration Statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each of said attorneys-in-fact and agents full power and authority to do everything necessary to accomplish the foregoing, as fully to all intents and purposes as he or she might or could do in person, and each of the undersigned does hereby ratify and confirm all that each of said attorneys and agents, or their substitutes, shall do or cause to be done by virtue hereof.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons on behalf of the registrant in the capacities and on the date indicated.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: Times New Roman; font-size: 10pt; width: 100%;">

		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Signature</b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 5%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Title</b></p>
			</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 5%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Date</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Andrew J. Ryback</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Chief Executive Officer and Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Andrew J. Ryback</td>
			<td style="vertical-align: middle; width: 5%; text-align: center;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%; text-align: center;">(Principal Executive Officer)</td>
			<td style="vertical-align: middle; width: 5%; text-align: center;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Richard Belstock</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Executive Vice President and</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 30%;">Richard Belstock</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Chief Financial Officer</p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Principal Financial and Accounting Officer)</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Daniel E. West</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Chairman and Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Daniel E. West</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Michonne R. Ascuaga</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Michonne R. Ascuaga</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Steven M. Coldani</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Steven M. Coldani</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Gerald W. Fletcher</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Gerald W. Fletcher</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Heidi S. Gansert</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Heidi S. Gansert</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Richard F. Kenny</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Richard F. Kenny</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Robert J. McClintock</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Vice Chairman and Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Robert J. McClintock</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Julie A. Morehead</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Julie A. Morehead</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 5%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 30%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt 0pt 0pt 10pt;text-indent:-10pt;">/s/ Terrance J. Reeson</p>
			</td>
			<td style="vertical-align: top; width: 5%;">&nbsp;</td>
			<td style="vertical-align: top; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: top; width: 5%;">&nbsp;</td>
			<td style="vertical-align: top; width: 30%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">July 21, 2022</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 30%;">Terrance J. Reeson</td>
			<td style="vertical-align: top; width: 5%;">&nbsp;</td>
			<td style="vertical-align: top; width: 30%;">&nbsp;</td>
			<td style="vertical-align: top; width: 5%;">&nbsp;</td>
			<td style="vertical-align: top; width: 30%;">&nbsp;</td>
		</tr>

</table>

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[{"type": "S-8", "sequence": "1", "filename": "plbc20220718_s8.htm", "secsgml_size_bytes": 61561}]
{"company-data": {"conformed-name": "PLUMAS BANCORP", "cik": "0001168455", "assigned-sic": "6153", "irs-number": "752987096", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-266255", "film-number": "221096205"}, "business-address": {"street1": "5525 KIETZKE LANE, STE. 100", "city": "RENO", "state": "NV", "zip": "89511", "phone": "775-786-0907"}, "mail-address": {"street1": "5525 KIETZKE LANE, STE. 100", "city": "RENO", "state": "NV", "zip": "89511"}}
plbc20220718_s8.htm
As filed with the Securities and Exchange Commission on July 21, 2022, Registration No. 333-______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
PLUMAS BANCORP
(Exact name of registrant as specified in its charter)
California
75-2987096
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification Number)
5525 Kietzke Lane, Suite 100, Reno, Nevada
89511
(Address of principal executive offices)                   (Zip Code)
Plumas Bancorp 2022 Equity Incentive Plan
(Full title of plan)
Richard Belstock
Chief Financial Officer
Plumas Bancorp
5525 Kietzke Lane, Suite 100
Reno, Nevada 89511
(Name and address of agent for service)
(775) 786-0907
(Telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):
Large accelerated filer ☐
Accelerated filer ☐
Non-accelerated filer ☐
Smaller reporting company ☑
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
Part I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS.
Documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the plan covered by this registration statement as specified by Rule 428(b)(1) under the Securities Act of 1933 and will not be filed with the Securities and Exchange Commission (the "Commission") as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424. These documents and the documents incorporated by reference pursuant to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act and are available without charge, upon oral or written request, to: Plumas Bancorp, 5525 Kietzke Lane, Reno, Nevada, 89511 Attn: Investor Relations, (775) 786-0907.
Part II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
Plumas Bancorp ("the Company") hereby incorporates by reference in this Registration Statement the following documents:
(a)
the Company's Annual Report on
Form 10‑K
for the year ended December 31, 2021 filed with the Commission on March 17, 2022;
(b)
the Company's Quarterly Report on
Form 10-Q
for the quarter ended March 31, 2022 filed with the Commission on May 5, 2022;
(c)
the Company's current reports on Form 8-K filed with the Commission on
January 20
,
January 26
,
February 1
,
April 21
,
May 19
, and
June 16, 2022
(other than any portions of any such documents that are not deemed "filed" under the Exchange Act in accordance with the Exchange Act and applicable SEC rules); and
(d)
the description of the Company's common stock set forth in the Registration Statement on
Form S-4
filed with the SEC on March 19, 2002, and any amendment or report filed for the purpose of updating such description.
All documents subsequently filed (but not those documents or portions thereof furnished but not filed, unless otherwise stated in such filings) by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.
Item 4. Description of Securities.
The class of securities to be offered is registered under Section 12 of the Exchange Act.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
2
Item 6. Indemnification of Officers and Directors.
Section 317 of the California General Corporation Law permits indemnification of directors, officers and employees of corporations under certain conditions and subject to certain limitations. Article Four of the Articles of Incorporation of the Company contains provisions limiting the monetary liability of directors for breaches of the duty of care. Article Five of the Articles of Incorporation of the Company contains provisions that authorize the registrant to indemnify its directors, officers and employees to the fullest extent permitted, and in excess of that authorized, under Section 317. Article V of the Company's Bylaws provide for the indemnification of directors and officers to the fullest extent permitted by law.
The Company and its wholly-owned subsidiary, Plumas Bank, have entered into indemnification agreements with their respective directors and executive officers. These agreements require the Company and Plumas Bank to, among other things, (i) indemnify their respective directors and officers against certain liabilities that may arise by reason of their status or service as directors or officers, subject to certain exceptions and limitations and (ii) advance the expenses such directors or executive officers may incur as a result of or in connection with the defense of any proceeding brought against them as to which they could be indemnified, subject to an undertaking by the indemnified party to repay such advances if it is ultimately determined that he or she is not entitled to indemnification.
The Company also maintains insurance policies which insure its officers and directors against certain liabilities.
The foregoing summaries are necessarily subject to the complete text of the statute, the Articles, the Bylaws and the agreements referred to above and are qualified in their entirety by reference thereto.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit
Description
4
Plumas Bancorp 2022 Equity Incentive Plan (Incorporated by reference to Appendix A to the Company's Definitive Proxy Statement filed with the Commission on March 28, 2022)
5
Opinion of Sheppard Mullin Richter & Hampton, LLP
23.1
Consent of Sheppard Mullin Richter & Hampton, LLP (included in Exhibit 5)
23.2
Consent of Eide Bailly LLP
24
Power of Attorney (included in signature page)
107
Filing Fee Table
3
Item 9. Undertakings.
(a)         Rule 415 Offering.
The undersigned registrant hereby undertakes:
(1)         To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)         To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
(ii)         To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement;
(iii)         To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the Registration Statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(2)         That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(3)         To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(4)         That, for purposes of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of securities:  The undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:
(i) any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;
(ii) any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;
(b)         Filings incorporating subsequent Exchange Act documents by reference
.
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)         Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Reno, State of Nevada, on July 21, 2022.
PLUMAS BANCORP
(Registrant)
By:
/s/
Andrew J. Ryback
Andrew J. Ryback
President and Chief Executive Officer
POWER OF ATTORNEY
The officers and directors of Plumas Bancorp whose signatures appear below hereby constitute and appoint Andrew J. Ryback and Richard Belstock, and each of them, their true and lawful attorneys and agents, with full power of substitution, each with power to act alone, to sign and execute on behalf of the undersigned any amendment or amendments to this Registration Statement on Form S-8 and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each of said attorneys-in-fact and agents full power and authority to do everything necessary to accomplish the foregoing, as fully to all intents and purposes as he or she might or could do in person, and each of the undersigned does hereby ratify and confirm all that each of said attorneys and agents, or their substitutes, shall do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons on behalf of the registrant in the capacities and on the date indicated.
Signature
Title
Date
/s/ Andrew J. Ryback
Chief Executive Officer and Director
July 21, 2022
Andrew J. Ryback
(Principal Executive Officer)
/s/ Richard Belstock
Executive Vice President and
July 21, 2022
Richard Belstock
Chief Financial Officer
(Principal Financial and Accounting Officer)
/s/ Daniel E. West
Chairman and Director
July 21, 2022
Daniel E. West
/s/ Michonne R. Ascuaga
Director
July 21, 2022
Michonne R. Ascuaga
/s/ Steven M. Coldani
Director
July 21, 2022
Steven M. Coldani
/s/ Gerald W. Fletcher
Director
July 21, 2022
Gerald W. Fletcher
/s/ Heidi S. Gansert
Director
July 21, 2022
Heidi S. Gansert
/s/ Richard F. Kenny
Director
July 21, 2022
Richard F. Kenny
/s/ Robert J. McClintock
Vice Chairman and Director
July 21, 2022
Robert J. McClintock
/s/ Julie A. Morehead
Director
July 21, 2022
Julie A. Morehead
/s/ Terrance J. Reeson
Director
July 21, 2022
Terrance J. Reeson
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