{"data":{"id":"us-nm/3-38-19","jurisdiction":"us-nm","citation":"3-38-19","heading":"Penalties.","body":"The governing body of the municipality or county shall, by ordinance, provide for penalties by creating a misdemeanor and imposing a fine of not more than five hundred dollars ($500) or imprisonment for not more than ninety days or both for a violation by any person of the provisions of the occupancy tax ordinance for a failure to pay the tax, to remit the proceeds thereof to the municipality or county or to account properly for any lodging and the tax proceeds pertaining thereto.","path":["Chapter 3 - Municipalities","ARTICLE 38 Licenses and Taxes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18504/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"3be5ff2ab089817346acfacf8998724cf97f9be6c33850a8612b54b857ba5102","source_id":"us-nm","stale":false,"prev":"us-nm/3-38-18.1","next":"us-nm/3-38-20"},"notice":"GroundRules: Original legal text. Not legal advice."}