NMSA 1978, § 7-12-13.2 — 7-12-13.2

Criminal offenses; criminal penalties; seizure and
destruction of evidence.

# A.

Whoever violates a provision of the Cigarette Tax Act or a rule adopted pursuant
to that act is guilty of a misdemeanor and shall be sentenced in accordance with the
provisions of Section 31-19-1 NMSA 1978.

# B.

Whoever, with intent to defraud, fails to comply with a licensing, reporting or
stamping requirement of the Cigarette Tax Act or with a licensing, reporting or stamping
rule adopted pursuant to that act is guilty of a fourth degree felony and upon conviction
shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978.

# C.

Whoever packages cigarettes for sale in New Mexico or whoever sells cigarettes
in New Mexico, in packages of other than five, ten, twenty or twenty-five cigarettes is:
(1) for the first offense, guilty of a misdemeanor and when convicted shall be
sentenced pursuant to Section 31-19-1 NMSA 1978; and
(2) for the second or subsequent offense, guilty of a fourth degree felony and
when convicted shall be sentenced pursuant to Section 31-18-15 NMSA 1978.

# D.

Whoever purchases or otherwise knowingly obtains counterfeit stamps or
whoever produces, uses or causes counterfeit stamps to be used is guilty of a fourth
degree felony and upon conviction shall be sentenced pursuant to the provisions of
Section 31-18-15 NMSA 1978.

# E.

Whoever sells or possesses for the purpose of sale contraband cigarettes is in
violation of the Cigarette Tax Act and shall have the product and related equipment
seized. If convicted of selling or possessing for sale contraband cigarettes, the person
shall be sentenced as follows:
(1) a violation with a quantity of fewer than two cartons of contraband
cigarettes, or the equivalent, is a petty misdemeanor and is punishable in accordance
with the provisions of Section 31-19-1 NMSA 1978;
(2) a first violation with a quantity of two cartons or more of contraband
cigarettes, or the equivalent, is a misdemeanor and is punishable in accordance with
the provisions of Section 31-19-1 NMSA 1978; and
(3) a second or subsequent violation with a quantity of two cartons or more of
contraband cigarettes, or the equivalent, is a fourth degree felony and is punishable by
a fine not to exceed fifty thousand dollars ($50,000) or imprisonment for a definite term
not to exceed eighteen months, or both, and shall also result in the revocation by the
department of the manufacturer's or distributor's license, if any.

# F.

Contraband cigarettes or counterfeit stamps seized by the department or by a
law enforcement agency shall be retained as evidence to the extent necessary.
Contraband cigarettes or counterfeit stamps no longer needed as evidence shall be
destroyed.

# G.

Prosecution for a violation of a provision of this section does not preclude
prosecution under other applicable laws.