New Mexico Statutes

§ 7-1-72 — Attempts to evade or defeat tax

New Mexico·Ch. 7 Taxation·Art. 1 Administration
Any person who willfully attempts to evade or defeat any tax or the payment thereof is, in addition to other penalties provided by law, guilty of a felony and, upon conviction thereof, shall be fined not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000), or imprisoned not less than one year nor more than five years, or both such fine and imprisonment, together with the costs of prosecution.

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Legislative History

1953 Comp., § 72-13-85, enacted by Laws 1965, ch. 248, § 73.

Nearby Sections

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