us-nm/stat
NMSA 1978, § 7-1-73 — Tax fraud
A.
A person is guilty of tax fraud if the person:
(1) willfully makes and subscribes any return, statement or other document
that contains or is verified by a written declaration that it is true and correct as to every
material matter and that the person does not believe it to be true and correct as to every
material matter;
(2) willfully assists in, willfully procures, willfully advises or willfully provides
counsel regarding the preparation or presentation of a return, affidavit, claim or other
document pursuant to or in connection with any matter arising under the Tax
Administration Act or a tax administered by the department, knowing that it is fraudulent
or knowing that it is false as to a material matter, whether or not that fraud or falsity is
with knowledge or consent of:
(a) the taxpayer or other person liable for taxes owed on the return; or
(b) a person who signs a document stating that the return, affidavit, claim or
other document is true, correct and complete to the best of that person's knowledge;
(3) files any return electronically, knowing the information in the return is not
true and correct as to every material matter;
(4) with intent to evade or defeat the payment or collection of any tax, or,
knowing that the probable consequences of the person's act will be to evade or defeat
the payment or collection of any tax, removes, conceals or releases any property on
which levy is authorized or that is liable for payment of tax under the provisions of
Section 7-1-61 NMSA 1978, or aids in accomplishing or causes the accomplishment of
any of the foregoing;
(5) with intent to evade or defeat the payment or collection of any tax, or,
knowing that the probable consequences of the person's act will be to evade or defeat
the payment or collection of any tax, purchases, installs or uses any sales suppression
software; or
(6) with the intent to evade or defeat the payment or collection of any tax, or,
knowing that the probable consequences of the person's act will be to evade or defeat
the payment or collection of any tax, sells, licenses, purchases, installs, transfers, sells
as a service, manufactures, develops or possesses any sales suppression software with
the purpose to defeat or evade the payment or collection of any tax.
B.
Whoever commits tax fraud when the amount of the tax owed is two hundred fifty
dollars ($250) or less is guilty of a petty misdemeanor and shall be sentenced pursuant
to the provisions of Section 31-19-1 NMSA 1978.
C.
Whoever commits tax fraud when the amount of the tax owed is over two
hundred fifty dollars ($250) but not more than five hundred dollars ($500) is guilty of a
misdemeanor and shall be sentenced pursuant to the provisions of Section 31-19-1
NMSA 1978.
D.
Whoever commits tax fraud when the amount of the tax owed is over five
hundred dollars ($500) but not more than two thousand five hundred dollars ($2,500) is
guilty of a fourth degree felony and shall be sentenced pursuant to the provisions of
Section 31-18-15 NMSA 1978.
E.
Whoever commits tax fraud when the amount of the tax owed is over two
thousand five hundred dollars ($2,500) but not more than twenty thousand dollars
($20,000) is guilty of a third degree felony and shall be sentenced pursuant to the
provisions of Section 31-18-15 NMSA 1978.
F.
Whoever commits tax fraud when the amount of the tax owed is over twenty
thousand dollars ($20,000) is guilty of a second degree felony and shall be sentenced
pursuant to the provisions of Section 31-18-15 NMSA 1978.
G.
In addition to the fines imposed pursuant to this section, a person who commits
tax fraud shall pay the costs of the prosecution of the person's case.
H.
As used in this section:
(1) "sales suppression software" means hidden or concealed computer
software, also known as phantomware, for a point-of-sale system that can create a
second set of records or eliminate or manipulate transaction records that may or may
not be preserved in digital formats in order to misrepresent the existence or the true
record of a transaction in the point-of-sale system. "Sales suppression software"
includes an electronic device that carries or contains sales suppression software;
(2) "tax" does not include civil penalties or interest; and
(3) "willfully" means intentionally, deliberately or purposely, but not
necessarily maliciously.
Source: official text