Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both.
§ 7-38-92 NMSA 1978
Attempts to evade or defeat the property tax
1953 Comp., § 72-31-92, enacted by Laws 1973, ch. 258, § 132.
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.