New Mexico Statutes

§ 7-12A-9 — Penalties

New Mexico § 7-12A-9
JurisdictionNew Mexico
Ch. 7Taxation
Art. 12ATobacco Products Tax

This text of New Mexico § 7-12A-9 (Penalties) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.M. Stat. Ann. § 7-12A-9 (2026).

Text

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.

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Legislative History

1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10.

Nearby Sections

15
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Bluebook (online)
New Mexico § 7-12A-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-12A-9.