2013 New Mexico Statutes
Chapter 7 - Taxation
Article 12A - Tobacco Products Tax
Section 7-12A-9 - Penalties. (1986)


NM Stat § 7-12A-9 (2013) What's This?

7-12A-9. Penalties. (1986) 
Any person selling tobacco products in New Mexico and required by the provisions of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than five hundred dollars ($500). Jurisdiction over such actions is hereby granted to the magistrate courts.   
  History: 1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10. 

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