2019 New Mexico Statutes
Chapter 7 - Taxation
Article 15A - Weight Distance Tax
Section 7-15A-16 - Civil penalties; under-mileage reporters; under-weight reporters.
Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight traveled during a tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty computed in accordance with the following schedule:
| Weight Distance Tax | |
| Owed Per Period | Penalty |
| $1 to $99 | $ 100 |
| $100 to $499 | $ 500 |
| $500 to $999 | $1,000 |
| $1,000 to $1,499 | $1,500 |
| $1,500 to $1,999 | $2,000 |
| $2,000 to $2,499 | $2,500 |
| $2,500 to $2,999 | $3,000 |
| $3,000 and over | $4,000. |
History: Laws 2009, ch. 196, § 1.
ANNOTATIONSEffective dates. — Laws 2009, ch. 196, § 3 made Laws 2009, ch. 196, § 1 effective July 1, 2009.
Severability. — Laws 2009, ch. 196, § 2 provided that if any part or application of Laws 2009, ch. 196, § 1 is held invalid, the remainder or its application to other situations or persons shall not be affected.
