us-nm/stat
NMSA 1978, § 7-38-55 — Surrender of personal property; penalty for refusal
A.
Any person in the possession of personal property subject to claim for delinquent
taxes and upon whom service of a demand warrant has been made must surrender the
personal property to the county treasurer. However, that part of the personal property
which is the subject of a bona fide attachment, execution or other similar process need
not be surrendered unless the property is released from the attachment, execution or
other similar process.
B.
Any person who wrongfully fails or refuses to surrender personal property is
personally liable for an amount equal to the value of the personal property not
surrendered or the amount of the delinquent taxes, penalties and interest on that
property, whichever is less.
Source: official text