{"data":{"id":"us-nm/7-38-92","jurisdiction":"us-nm","citation":"7-38-92","heading":"Attempts to evade or defeat the property tax.","body":"Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both.","path":["Chapter 7 - Taxation","ARTICLE 38 Administration and Enforcement of Property Taxes"],"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":"b3a5e73b7ae770f80f13fef4b9738ff1559fac88cc26de4ace494fd7f675073b","source_id":"us-nm","stale":false,"prev":"us-nm/7-38-91","next":"us-nm/7-38-93"},"notice":"GroundRules: Original legal text. Not legal advice."}