Any person who willfully attempts to evade or defeat any tax or the payment thereof is, in addition to other penalties provided by law, guilty of a felony and, upon conviction thereof, shall be fined not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000), or imprisoned not less than one year nor more than five years, or both such fine and imprisonment, together with the costs of prosecution.
§ 7-1-72 NMSA 1978
Attempts to evade or defeat tax
Known as the Tax Administration Act
The act spans §§ 7–7 (198 sections).
Applied in 4 court decisions — leading case United States v. Wittgenstein (1998)
Most recently applied in Flores-Molina v. Sessions (March 2017)
1953 Comp., § 72-13-85, enacted by Laws 1965, ch. 248, § 73.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.