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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.
Cite this article: FindLaw.com - New Mexico Statutes Chapter 7. Taxation § 7-1-72.1. Civil penalty; willful attempt to cause evasion of another's tax - last updated May 06, 2021 | https://codes.findlaw.com/nm/chapter-7-taxation/nm-st-sect-7-1-72-1/
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