2011 New Mexico Statutes
Chapter 7: Taxation
Article 1: Administration, 7-1-1 through 7-1-82
Section 7-1-74: Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.
7-1-74. Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws.
Whoever forcibly, or by bribe, threat or other corrupt practice obstructs or impedes or attempts to obstruct or impede the due administration of the provisions of the Tax Administration Act [7-1-1 NMSA 1978] shall, upon conviction thereof, be fined not less than two hundred fifty dollars ($250) nor more than ten thousand dollars ($10,000) or imprisoned for not less than three months nor more than one year, or both, together with costs of prosecution.
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