NMSA 1978, § 7-1-72.1 — 7-1-72.1

Civil penalty; willful attempt to cause evasion of another's
tax.
Any person other than the taxpayer who willfully causes or attempts to cause the
evasion of a taxpayer's obligation to report and pay tax may be assessed a civil penalty
in an amount equal to the amount of the tax, penalty and interest attempted to be
evaded.