NMSA 1978, § 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.