Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 38 - Administration and Enforcement of Property Taxes, 7-38-1 through 7-38-93. > Section 7-38-92 - Attempts to evade or defeat the property tax.

Section 7-38-92 - Attempts to evade or defeat the property tax.

7-38-92. Attempts to evade or defeat the property tax.

Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both.