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.
History: 1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10.
Effective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 10 effective July 1, 1986.
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