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2013 New Mexico Statutes
Chapter 7 - Taxation
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-92 - Attempts to evade or defeat the property tax. (1973)


NM Stat § 7-38-92 (2013) What's This?

7-38-92. Attempts to evade or defeat the property tax. (1973) 
Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both.   
  History: 1953 Comp., § 72-31-92, enacted by Laws 1973, ch. 258, § 132. 

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