7-15A-16

Civil penalties; under-mileage reporters; under-weight reporters.
Any person required to file a report pursuant to Subsection B of Section 7-15A-8
NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight traveled during a tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty computed in accordance with the following schedule:
Weight Distance Tax
Owed Per Period Penalty
$1 to $99 $ 100
$100 to $499 $ 500
$500 to $999 $1,000
$1,000 to $1,499 $1,500
$1,500 to $1,999 $2,000
$2,000 to $2,499 $2,500
$2,500 to $2,999 $3,000
$3,000 and over $4,000.