2021 New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration
Section 7-1-76 - Revealing information concerning taxpayers.
A person who reveals to another person any return or return information that is prohibited from being revealed pursuant to Section 7-1-8 NMSA 1978 or who uses a return or return information for any purpose that is not authorized by Sections 7-1-8 through 7-1-8.11 NMSA 1978 is guilty of a misdemeanor and shall, upon conviction thereof, be fined not more than one thousand dollars ($1,000) or imprisoned up to one year, or both, together with costs of prosecution, and shall not be employed by the state for a period of five years after the date of the conviction.
History: 1953 Comp., § 72-13-88, enacted by Laws 1965, ch. 248, § 76; 1979, ch. 144, § 62; 2009, ch. 243, § 13; 2017, ch. 63, § 30.
ANNOTATIONSThe 2017 amendment, effective June 16, 2017, after "Sections 7-1-8 through", changed "7-1-8.10" to "7-1-8.11".
The 2009 amendment, effective July 1, 2009, in the first sentence, after "other disposition", added "of district facilities" and in the fourth sentence, after "pending use", added "pursuant to the provisions of this section".
