New Mexico § 7-1-72 - Attempts to evade or defeat tax
Full text of New Mexico New Mexico Statutes Annotated § 7-1-72 — Attempts to evade or defeat tax, with citation guidance and answers to common questions.
§ 7-1-72. Attempts to evade or defeat tax
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.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-72
What does New Mexico Statutes Annotated § 7-1-72 cover?
Section 7-1-72 ("Attempts to evade or defeat tax") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 7-1-72?
A common citation format is "New Mexico Statutes Annotated § 7-1-72" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 7-1-72 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.