us-nm/stat
NMSA 1978, § 7-12-17 — Reporting requirements; penalty
A.
Each person who sells in New Mexico cigarettes manufactured by that person or
who receives on consignment or buys cigarettes either directly from the manufacturer or
from any out-of-state person for resale in New Mexico shall report to the department by
the twenty-fifth day of each month that person's sales of cigarettes during the preceding
month in each municipality and within that portion of each county outside of the
municipalities located in that county. The department shall then advise the state
treasurer of the proportion of the total sales of cigarettes for the month within each
municipality and within that portion of each county outside of municipalities, including
sales of cigarettes to tribes or tribal members in a county or municipality. The reports of
such persons shall, upon receipt by the department, become public records.
B.
Any person who sells in New Mexico cigarettes manufactured by that person or
who receives on consignment or buys cigarettes for resale in New Mexico who willfully
fails to render accurately the reports required by this section and any municipal or
county officer who approves any expenditure or expends funds distributed from the
county and municipality recreational fund for any purposes other than permitted by
Section 7-12-15 NMSA 1978 is guilty of a petty misdemeanor.
C.
Any tobacco product manufacturer, stamping agent or importer of cigarettes, or
any officer, employee or agent of any such entity, who knowingly makes a materially
false statement in any record required to be kept by the Cigarette Tax Act, or in any
report or return required to be filed with the department by the Cigarette Tax Act, is
guilty of a fourth degree felony.
Source: official text