Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight traveled during a tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty computed in accordance with the following schedule:
Weight Distance Tax
Owed Per Period
Penalty
$1 to $99
$ 100
$100 to $499
$ 500
$500 to $999
$1,000
$1,000 to $1,499
$1,500
$1,500 to $1,999
$2,000
$2,000 to $2,499
$2,500
$2,500 to $2,999
$3,000
$3,000 and over
$4,000.
History: Laws 2009, ch. 196, § 1.
Effective dates. — Laws 2009, ch. 196, § 3 made Laws 2009, ch. 196, § 1 effective July 1, 2009.
Severability. — Laws 2009, ch. 196, § 2 provided that if any part or application of Laws 2009, ch. 196, § 1 is held invalid, the remainder or its application to other situations or persons shall not be affected.