Interference with the administration of the Property Tax Code.

1. Law
2. New Mexico Statutes
3. Taxation
4. Administration and Enforcement of Property Taxes
5. 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 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.

History: 1953 Comp., § 72-31-93, enacted by Laws 1973, ch. 258, § 133.

ANNOTATIONS

Am. Jur. 2d, A.L.R. and C.J.S. references. — 85 C.J.S. Taxation § 1653.

Download our app to see the most-to-date content.