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Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax.

NM Stat § 7-1-72.1 (2019) (N/A)
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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.

History: Laws 1997, ch. 67, § 9.

Effective dates. — Laws 1997, ch. 67, § 12 made Laws 1997, ch. 67, § 9 effective July 1, 1997.

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Section 7-1-72 - Attempts to evade or defeat tax.
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