Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 1 - Administration, 7-1-1 through 7-1-82. > Section 7-1-72 - Attempts to evade or defeat tax.

Section 7-1-72 - Attempts to evade or defeat tax.

7-1-72. Attempts to evade or defeat tax.

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.