Statutes, codes, and regulations
New Mexico Statutes 1978
Chapter 7 - TAXATION
Article 1 - ADMINISTRATION
Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax

N.M. Stat. § 7-1-72.1

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Current through 2024, ch. 69
Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax

Any person other than the taxpayer who willfully causes or attempts to cause the evasion of a taxpayer's obligation to report and pay tax may be assessed a civil penalty in an amount equal to the amount of the tax, penalty and interest attempted to be evaded.

NMS § 7-1-72.1

Laws 1997, ch. 67, § 9.