There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 1: Administration, 7-1-1 through 7-1-82
Section 7-1-72.1: Civil penalty; willful attempt to cause evasion of another's tax.
NM Stat § 7-1-72.1 (1996 through 1st Sess 50th Legis) What's This?
7-1-72.1. Civil penalty; willful attempt to cause evasion of another's tax.
Any person other than the taxpayer who willfully causes or attempts to cause the evasion of a taxpayer's obligation to report and pay tax may be assessed a civil penalty in an amount equal to the amount of the tax, penalty and interest attempted to be evaded.
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