New Mexico Statutes Chapter 6. Public Finances § 6-10-52. Failure to comply with specific requirements; penalty

Any person who shall willfully or knowingly fail to perform any act required, and as required by Section 2 or Section 25 hereof, or who shall commit any act in violation of either of said sections, shall be guilty of a felony and upon conviction shall be punished by a fine of not to exceed two thousand dollars ($2,000), or by imprisonment in the penitentiary for a term of not more than three years, or by both such fine and imprisonment.