New Mexico · New Mexico Statutes 1978 — full code (public domain; via Open US Law, CC BY 4.0)
N.M. Stat. § 7-1-71.3: N.M. Stat. § 7-1-71.3
What this law says, in plain English
A person required to collect and pay state taxes who willfully fails to do so with intent to defraud commits a felony punishable by fine up to $5,000 and/or 6 months to 3 years imprisonment.
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