2019 New Mexico Statutes
Chapter 3 - Municipalities
Article 38 - Licenses and Taxes
Section 3-38-19 - Penalties.
The governing body of the municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days or both for a violation by any person of the provisions of the occupancy tax ordinance for a failure to pay the tax, to remit the proceeds thereof to the municipality or county or to account properly for any lodging and the tax proceeds pertaining thereto.
History: 1953 Comp., § 14-37-20, enacted by Laws 1969, ch. 199, § 7; 1976 (S.S.), ch. 34, § 4; 1992, ch. 12, § 4.
ANNOTATIONSThe 1992 amendment, effective July 1, 1992, substituted all of the present language preceding "for a violation" for "The governing body of the municipality or county may, by ordinance, provide for penalties of not exceeding ninety days in jail nor three hundred dollars ($300) fine".
