NMSA 1978, § 7-1-69.1 — Civil penalty for failure to file an information return

A taxpayer, wholesaler, retailer or rack operator who fails to file an information return
on time pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] or the
Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] shall pay a penalty
of fifty dollars ($50.00) for each late report. This penalty shall be in addition to other
applicable penalties.