NMSA 1978, § 7-24-3 — 7-24-3

[Payment of municipal or county tax required; closing
establishment.]
This act shall not be construed as permitting any retailer, dispenser or club to
operate in any county or municipality without having paid the municipality or county,
whichever the case may be, the license tax according to the provisions of the ordinance
or resolution imposing the same; and the sheriff of any county upon the written order of
the board of county commissioners, duly entered of record, shall close up the place of
business of any retailer, dispenser or club who has not paid or tendered the county
license tax according to the resolution imposing the same; and any police officer of any
municipality, upon the written order of the city council or city commissioners, duly
entered, shall forthwith close up the place of business of any retailer, dispenser or club
who has not paid or tendered the municipal license tax according to the terms of the
ordinance imposing the same.