New Mexico Statutes
§ 7-38-92 — Attempts to evade or defeat the property tax
New Mexico § 7-38-92
This text of New Mexico § 7-38-92 (Attempts to evade or defeat the property tax) 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. § 7-38-92 (2026).
Text
Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both.
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Legislative History
1953 Comp., § 72-31-92, enacted by Laws 1973, ch. 258, § 132.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-38-92, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-38-92.