Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 38 - Administration and Enforcement of Property Taxes, 7-38-1 through 7-38-93. > Section 7-38-93 - Interference with the administration of the Property Tax Code.

Section 7-38-93 - Interference with the administration of the Property Tax Code.

7-38-93. Interference with the administration of the Property Tax Code.

Any person who by force, bribe, threat or other corrupt practice obstructs or impedes the administration of the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978] is guilty of a misdemeanor. He shall be fined not less than two hundred fifty dollars ($250) nor more than ten thousand dollars ($10,000), or imprisoned for not less than three months nor more than one year, or both.