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2021 New Mexico Statutes
Chapter 60 - Business Licenses
Article 2A - Athletic Competition
Section 60-2A-27 - Penalty; nonpayment of fee. (Repealed effective July 1, 2024.)
Universal Citation: NM Stat § 60-2A-27 (2021)
Any person who willfully attempts to evade or defeat any regulatory fee or supervisory fee or the payment thereof imposed pursuant to the Professional Athletic Competition Act is guilty of a fourth degree felony.
History: Laws 1980, ch. 90, § 27; 2005, ch. 346, § 5.
ANNOTATIONSDelayed repeal. — For delayed repeal of this section, see 60-2A-30 NMSA 1978.
The 2005 amendment, effective June 17, 2005, changed "tax" to "regulatory fee and supervisory fee".
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