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.
§ 7-1-72.1 NMSA 1978
Civil penalty; willful attempt to cause evasion of another's tax
Known as the Tax Administration Act
The act spans §§ 7–7 (198 sections).
Laws 1997, ch. 67, § 9.
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.