{"data":{"id":"us-nm/7-1-72.1","jurisdiction":"us-nm","citation":"7-1-72.1","heading":"Civil penalty; willful attempt to cause evasion of another's tax.","body":"Any person other than the taxpayer who willfully causes or attempts to cause the evasion of a taxpayer's obligation to report and pay tax may be assessed a civil penalty in an amount equal to the amount of the tax, penalty and interest attempted to be evaded.","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":"ba17dd3ef5ae5dd4826c5e1756bba6d5f270f06d19eb5cd4c423ef99f793f9ca","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-72","next":"us-nm/7-1-73"},"notice":"GroundRules: Original legal text. Not legal advice."}