NMSA 1978, § 7-12A-9 — Penalties

Any person selling tobacco products in New Mexico and required by the provisions
of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices
shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than
five hundred dollars ($500). Jurisdiction over such actions is hereby granted to the
magistrate courts.