Any person selling tobacco products in New Mexico and required by the provisions of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than five hundred dollars ($500). Jurisdiction over such actions is hereby granted to the magistrate courts.
§ 7-12A-9 NMSA 1978
Penalties
Known as the Tobacco Products Tax Act
The act spans §§ 7–7 (10 sections).
1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10.
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.