Statutes > New Mexico Statutes > Chapter 44 - Miscellaneous Civil Law Matters. > Article 9 - Fraud Against Taxpayers Act, 44-9-1 through 44-9-14. > Section 44-9-13 - Joint and several liability.

Section 44-9-13 - Joint and several liability.

44-9-13. Joint and several liability.

Liability shall be joint and several for any act committed by two or more persons in violation of the Fraud Against Taxpayers Act [44-9-1 NMSA 1978].