NMSA 1978, § 7-1-74 — 7-1-74

Interference or attempts corruptly, forcibly or by threat to
interfere with administration of revenue laws.
Whoever forcibly, or by bribe, threat or other corrupt practice obstructs or impedes or
attempts to obstruct or impede the due administration of the provisions of the Tax
Administration Act shall, upon conviction thereof, be fined not less than two hundred fifty
dollars ($250) nor more than ten thousand dollars ($10,000) or imprisoned for not less
than three months nor more than one year, or both, together with costs of prosecution.