us-nm/stat
NMSA 1978, § 7-1-71.3 — Willful failure to collect and pay over taxes
A.
A person who is required to collect, account for and pay over a tax imposed by
the state and who willfully, with the intent to defraud, fails to collect or truthfully account
for and pay over the tax due to the state is guilty of a felony, and upon conviction
thereof, shall be fined not more than five thousand dollars ($5,000) or imprisoned for a
period of not less than six months and not more than three years, or both, together with
the costs of prosecution.
B.
As used in this section:
(1) "tax" does not include civil penalties or interest; and
(2) "willfully" means intentionally, deliberately or purposely, but not
necessarily maliciously.
Source: official text