New Mexico Statutes 7-1-72.1. Civil penalty; willful attempt to cause evasion of another’s tax
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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.
Terms Used In New Mexico Statutes 7-1-72.1
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.