{"data":{"id":"us-nm/7-1-72","jurisdiction":"us-nm","citation":"7-1-72","heading":"Attempts to evade or defeat tax.","body":"Any person who willfully attempts to evade or defeat any tax or the payment thereof is, in addition to other penalties provided by law, guilty of a felony and, upon conviction thereof, shall be fined not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000), or imprisoned not less than one year nor more than five years, or both such fine and imprisonment, together with the costs of prosecution.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"cbd1f6d363a5c8ac019b347948a115936f90d98dd52da4e8537e3aad88ac0231","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-71.4","next":"us-nm/7-1-72.1"},"notice":"GroundRules: Original legal text. Not legal advice."}