Attempts to evade or defeat the property tax.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Administration and Enforcement of Property Taxes
  5. Attempts to evade or defeat the property tax.

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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.

History: 1953 Comp., § 72-31-92, enacted by Laws 1973, ch. 258, § 132.

ANNOTATIONS

Am. Jur. 2d, A.L.R. and C.J.S. references. — 85 C.J.S. Taxation § 1056.


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