Statutes > New Mexico Statutes > Chapter 44 - Miscellaneous Civil Law Matters. > Article 9 - Fraud Against Taxpayers Act, 44-9-1 through 44-9-14. > Section 44-9-8 - Award of attorney fees and costs to defendant.

Section 44-9-8 - Award of attorney fees and costs to defendant.

44-9-8. Award of attorney fees and costs to defendant.

If the state does not proceed with the action and the qui tam plaintiff conducts the action, the court may award a defendant reasonable attorney fees and costs if the defendant prevails and the court finds the action clearly frivolous, clearly vexatious or brought primarily for the purpose of harassment.