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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-12A-9

Penalties

Official textnmonesource.comlast amended

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.

Amendment history

1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (10 sections)
  1. 7-12A-1 · Short title
  2. 7-12A-2 · Definitions
  3. 7-12A-3 · 7-12A-3
  4. 7-12A-4 · Exemption; tobacco products tax
  5. 7-12A-5 · Deduction; interstate sales
  6. 7-12A-6 · Refund or credit of tax
  7. 7-12A-7 · 7-12A-7
  8. 7-12A-8 · 7-12A-8
  9. 7-12A-9 · Penalties
  10. 7-12A-10 · Prohibition
Full table of contents →