N.H. Rev. Stat. Ann. § 284:21

Except in cases when another penalty is provided in this chapter, any person, association, or corporation holding or conducting, or any person or persons aiding or abetting in the holding or conducting, of any running or harness horse race, whether live or simulcast, at which pari-mutuel pools are sold, without a license duly issued by the lottery commission, or any person, association, or corporation who violates any of the provisions of this chapter, or who violates any of the rules and regulations prescribed by the lottery commission, shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person.