Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 1 - Administration, 7-1-1 through 7-1-82. > Section 7-1-70 - Civil penalty for bad checks.

Section 7-1-70 - Civil penalty for bad checks.

7-1-70. Civil penalty for bad checks.

If any payment required to be made by provision of the Tax Administration Act [7-1-1 NMSA 1978] is attempted to be made by check that is not paid upon presentment, such dishonor is presumptive of negligence. The penalty shall never be less than ten dollars ($10.00). This penalty is in addition to any other penalty imposed by law.