2011 New Mexico Statutes
Chapter 66: Motor Vehicles
Article 3: Registration Laws; Security Interests; Anti-Theft Provisions; Bicycles; Equipment; Unsafe Vehicles; Off-Highway Motor Vehicles; Other Vehicles, 66-3-1 through 66-3-1103
Section 66-3-502: Reports by owners of stolen and recovered vehicles or motor vehicles.

66-3-502. Reports by owners of stolen and recovered vehicles or motor vehicles.

A. The owner or person having a lien or encumbrance upon a vehicle or motor vehicle that has been stolen or embezzled may notify the New Mexico state police or other appropriate law enforcement agency of the theft or embezzlement but, in the event of an embezzlement, may make a report only after having procured the issuance of a warrant for the arrest of the person charged with the embezzlement.

B. Every owner or other person who has given any such notice shall immediately notify the New Mexico state police or the law enforcement agency that took the report of a recovery of the vehicle.