If a funeral director or other person authorized by law to conduct the business of a funeral director receives or contracts to receive any money or thing of value from relatives or friends of an unclaimed decedent whose burial or cremation expenses are paid or to be paid by the county and fails to notify the county of that fact, the funeral director or other person authorized by law to conduct the business of a funeral director shall be liable to the county in an amount double the amount paid or to be paid by the county.
NMS § 24-13-7