{"data":{"id":"us-nm/7-12a-9","jurisdiction":"us-nm","citation":"7-12A-9","heading":"Penalties.","body":"Any person selling tobacco products in New Mexico and required by the provisions of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than five hundred dollars ($500). Jurisdiction over such actions is hereby granted to the magistrate courts.","path":["Chapter 7 - Taxation","ARTICLE 12A Tobacco Products Tax"],"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":"3c0e1e748c53c1d1eaa694ec49ea08bae100b1ba1e1d68b1b3f7015dc7705b72","source_id":"us-nm","stale":false,"prev":"us-nm/7-12a-8","next":"us-nm/7-12a-10"},"notice":"GroundRules: Original legal text. Not legal advice."}