There is a newer version of the New Mexico Statutes
2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-72.1 Civil penalty; willful attempt to cause evasion of another's tax.
NM Stat § 7-1-72.1 (2015) 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.
History: Laws 1997, ch. 67, 9.
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