2009 New Mexico Statutes
Chapter 30 - Criminal Offenses.
Article 16D - Unlawful Taking of a Vehicle or Motor Vehicle
Section 30-16D-2 - Embezzlement of a vehicle or motor  vehicle.

30-16D-2. Embezzlement of a vehicle or motor  vehicle.

A.     Embezzlement of a vehicle or motor vehicle consists of a person embezzling or converting to the person's own use a vehicle or motor vehicle as defined by the Motor Vehicle Code [66-1-1 NMSA 1978], with which the person has been entrusted, with the fraudulent intent to deprive the owner of the vehicle or motor vehicle.

B.     Whoever commits embezzlement of a vehicle or motor vehicle is guilty of a: 

(1)     fourth degree felony for a first offense;

(2)     third degree felony for a second offense; and 

(3)     second degree felony for a third or subsequent offense.

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