Liability shall be joint and several for any act committed by two or more persons in violation of the Fraud Against Taxpayers Act [ 44-9-1 NMSA 1978].
§ 44-9-13 NMSA 1978
Joint and several liability
Known as the Fraud Against Taxpayers Act
The act spans §§ 44–44 (14 sections).
Laws 2007, ch. 40, § 13.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.