OPINION
{1} Defendant Nathaniel Duran (“Defendant”) was convicted of first-degree murder, criminal sexual penetration while armed with a deadly weapon, and tampering with evidence. The trial court sentenced Defendant to life in prison for murder in the first-degree, nine years for criminal sexual penetration, and 18 months for tampering with evidence, with each sentence to run consecutively. Defendant appeals his convictions for first-degree murder, see Rule 12-102(A)(1) NMRA 2006 (appeals from sentence of life imprisonment taken to the Supreme Court), and tampering with evidence, asserting on appeal that insufficient evidence exists to support the verdicts. Defendant also asserts that the State committed fundamental error when the prosecutor forced Defendant to comment on the credibility of other witnesses. We affirm Defendant’s conviction for first-degree murder, reverse the conviction for tampering with evidence, and hold that, while the questioning by the prosecutor was clearly improper, there was no fundamental error.
I. FACTS AND BACKGROUND
{2} Police were called to investigate the presence of a body on the floor of an apartment at St. Francis Plaza in Ranchos de Taos. The victim was a thirty-six year old woman who had recently moved into the apartment, which was owned by the grandfather of the seventeen year-old Defendant. Although they found no evidence of forced entry, there was blood all over the floor and walls. Defendant became a suspect in the case based on an anonymous call received at the Taos County Sheriffs office.
{3} At trial, the State presented evidence from the medical examination of the victim’s body that revealed multiple stab wounds to the head and neck, the chest and abdomen, and additional sharp force injuries to the chest, abdomen, and back. The victim also had wounds on her fingers that were consistent with defensive wounds. The medical testimony characterized the victim’s death as resulting from multiple stab wounds rather than from one specific injury, and indicated the wounds were caused by a sharp object, “like a knife.” The analysis of vaginal and thigh swabs taken from the victim’s body revealed semen. Based on DNA tests, Defendant could not be eliminated as a possible donor of the sperm-cell DNA. Defendant testified that he had engaged in consensual sex with the victim, but denied killing her.
{4} The State also presented testimony from three friends of Defendant who testified about statements made by Defendant. Carlos Mondragon testified Defendant told him that he had hurt a lady and stabbed her eight or nine times. Mondragon’s girlfriend, Shonna Romero, testified she heard Defendant say he had hurt some lady and stabbed her with a knife. Michael Romero testified Defendant told him that he “straight-up murdered some bitch.” In addition, a Taos County Sheriffs Deputy testified that when Defendant was given a copy of the criminal complaint, Defendant commented “they charged me for killing two people and I only killed one.”
II. SUFFICIENCY OF THE EVIDENCE
{5} The test for sufficiency of the evidence “is whether substantial evidence of either a direct or circumstantial nature exists to support a verdict of guilt beyond a reasonable doubt with respect to every element essential to a conviction.” State v. Sutphin,
A. First-Degree Murder
{6} Defendant asserts on appeal that there was insufficient evidence of deliberate murder to support the first-degree murder conviction and that the State failed to prove deliberate intent beyond a reasonable doubt. In New Mexico, first-degree murder includes “any kind of willful, deliberate and premeditated killing.” NMSA 1978, § 30-2-1(A)(1) (1994). Deliberate intention is defined as “arrived at or determined upon as a result of careful thought and the weighing of the consideration for and against the proposed course of action.” UJI 14-201 NMRA. In addition, we have stated that a “calculated judgment and decision may be arrived at in a short period of time. A mere unconsidered and rash impulse, even though it includes an intent to kill, is not a deliberate intention to kill.” Garcia,
{7} We believe the State presented evidence from which a reasonable jury could have found beyond a reasonable doubt that Defendant had the deliberate intent necessary to sustain his conviction. “‘Intent is subjective and is almost always inferred from other facts in the case, as it is rarely established by direct evidence.’ ” State v. Sosa,
A deliberate intention refers to the state of mind of the defendant. A deliberate intention may be inferred from all of the facts and circumstances of the killing. The word deliberate means arrived at or determined upon as a result of careful thought and the weighing of the consideration for and against the proposed course of action. A calculated judgment and decision may be arrived at in a short period of time. A mere unconsidered and rash impulse, even though it includes an intent to kill, is not a deliberate intent to kill. To constitute a deliberate killing, the slayer must weigh and consider the question of killing and his reasons for and against such a choice.
{8} Deliberate intent may be inferred from the particular circumstances of the killing as proved by the State through the presentation of physical evidence. See Rojo,
{9} In addition to the physical evidence, the statements made by Defendant would also support a jury’s finding that the killing was deliberate. The State presented evidence that Defendant claimed to have hurt a lady and stabbed her eight or nine times. There was also testimony that Defendant told his friend he had “straight up murdered some bitch.” Cf. State v. Smith,
{10} Defendant asserts that the evidence could be construed as showing that the murder was rash and uncontrolled, and thus is similar to Garcia,
{11} We conclude that Garcia is distinguishable. Here, there was evidence from which the jury could reasonably infer that Defendant acted with deliberate intent because the attack was part of a prolonged struggle, Defendant stabbed the victim multiple times as she tried to escape, and Defendant further revealed his intent in his later description of his actions. Thus, reviewing the physical evidence and Defendant’s statements in the light most favorable to the verdict, we hold that there was sufficient evidence to support the jury’s conclusion that Defendant had deliberate intent when he killed the victim to justify the verdict of first-degree murder.
B. Tampering with Evidence
{12} Defendant appeals his conviction for tampering with evidence under NMSA 1978, § 30-22-5 (2003), arguing there was insufficient evidence to support his conviction on this charge. We apply the same principles to our review of the evidence as described above. In order to find Defendant guilty of tampering with evidence, the State must prove beyond a reasonable doubt that:
1. The defendant destroyed or hid physical evidence to wit: a knife or sharp object and his blood stained clothing;
2. The defendant intended to prevent the apprehension, prosecution, or conviction of himself;
3. This happened in Taos County, New Mexico on or about the 7th day of July 2002.
UJI 14-2241 NMRA. We conclude that there is insufficient evidence for a rational jury to have found each of the elements necessary for a conviction of this crime beyond a reasonable doubt.
{13} The charge of tampering with evidence in this case is based upon the State’s assertions that a knife or sharp object must have been used in the crime, and that clothing worn by the attacker would have become blood-stained during the attack. The police did not find a knife or sharp object or any blood-stained clothing. While New Mexico has no case law indicating that a tampering with evidence charge cannot be based solely on circumstantial evidence, our cases upholding convictions for this charge involve some kind of direct evidence of tampering. In State v. Johnson,
{14} Based on these precedents, in order for Defendant’s conviction on tampering with evidence to be upheld, there must be sufficient evidence from which the jury can infer: (1) the specific intent of the Defendant to disrupt the police investigation; and (2) that Defendant actively “destroyed or hid physical evidence.” When there is no other evidence of the specific intent of the defendant to disrupt the police investigation, intent is often inferred from an overt act of the defendant. See Johnson,
{15} Here, we have no evidence of an overt act to destroy or hide any knife or blood stained clothing, if such clothing did in fact exist. Thus, the jury had to infer Defendant’s intent to disrupt the investigation without any overt act or any other evidence of intent, and further had to speculate that an overt act of destroying or hiding the knife and possibly blood stained clothing had taken place, based solely on the fact that such evidence was never found. Even while reviewing the evidence “in the light most favorable to the guilty verdict, indulging all reasonable inferences and resolving all conflicts in the evidence in favor of the verdict,” Cunningham,
{16} Although the State argues that this holding will mean that “a defendant who successfully destroys or hides evidence could never be convicted of his crime,” we disagree. Our holding here does not mean that direct evidence is necessary to prove tampering with evidence. Statements by defendants and witnesses regarding the disposition of evidence may allow a jury to reasonably infer an overt act and intent, as may many other kinds of circumstantial evidence that would tend to prove a defendant acted to tamper with evidence and in so acting intended to thwart a police investigation. Rather, we hold that it is the State’s burden to prove each element of the crime beyond a reasonable doubt, and the proof offered here, with no direct or circumstantial evidence regarding an overt act and no reasonable way for a jury to infer intent, falls short of that burden. If we were to hold otherwise, we would render the required elements of the tampering with evidence statute meaningless. Therefore, we reverse Defendant’s conviction on the tampering with evidence charge.
III. IMPROPER QUESTIONING AND FUNDAMENTAL ERROR
{17} Defendant asserts that the State improperly forced Defendant to comment on the credibility of the State’s witnesses when the State asked the Defendant on cross-examination whether the State’s witnesses were lying. The defense did not object to the State’s improper line of questioning. We begin the analysis of this issue by examining the propriety of the prosecutor’s questions to Defendant, and then consider whether there was fundamental error.
A. Improper Questioning by the Prosecutor
{18} In State v. Flanagan,
{19} The rationale for this strict prohibition upon asking the defendant if another witness is mistaken or lying includes the risk for improper prejudice from these kinds of questions, the fact that “[w]hether the defendant believes the other witnesses were truthful or lying is simply irrelevant,” and the concern that these questions “can constitute in effect a misleading argument to the jury that the only alternatives are that the defendant or the witnesses are liars.” Flanagan,
Unfairly questioning the defendant simply to make the defendant look bad in front of the jury regardless of the answer given is not consistent with the prosecutor’s primary obligation to seek justice, not simply a conviction. Nor is such questioning consistent with the prosecutor’s duty to the defendant to ensure a fair trial, including a verdict that rests on the evidence and not on passion or prejudice.
{20} We note that as the law on the subject of “were they lying” questions has developed in other states, two state courts have held that asking the defendant whether a witness is lying is not objectionable. See Dorsey v. State,
{21} We agree with the developed reasoning of other courts that have adopted Flanagan, that credibility of witnesses is to be determined by the jury, not by the witnesses. Singh,
{22} With respect to the questioning at issue here, four witnesses for the State, Carlos Mondragon, Shonna Romero, Michael Romero, and Deputy Rick Romero, each testified regarding statements made by Defendant. During cross-examination of Defendant, the prosecutor engaged in the following exchange:
Q. [by prosecutor] So, Michael Romero is lying?
A. [by defendant] In my eyes, yes.
Q. In your eyes?
A. Yes.
Q. And Carlos Mondragon was lying?
A. Yes, sir.
Q. And Shonna Romero was lying?
A. Yes, sir.
Q. And interestingly enough, even Deputy Rick Romero was lying?
A. Yeah, well, basically—
Q. Sir?
A. Yes, Sir.
Q. So you have been sitting here in trial for a few days now; is that correct?
A. Yes, sir.
Q. And everybody’s lying except you; is that right?
A. Yes, sir.
Q. Now it hasn’t — maybe you could help us here. Why would all these people lie against you?
A. In my words, again, sir, either people don’t like me; people want to see somebody go down for something; or in other words, that they hate on you, because of something that you did, used to have, or something that you have accomplished in your life, and that’s the reason why I think so.
Q. And I think that’s a fair assessment, but I think the ladies and gentlemen of the jury need to know why Shonna, Carlos and Michael and Deputy Romero would get together to do this to you?
A. From that point, I can’t really help you out there. I don’t think so.
Q. All right.
Since we decline to overrule the strict language of Flanagan prohibiting questions to the defendant as to whether another witness is mistaken or lying, we must conclude that these questions by the prosecutor were improper. We note that in Flanagan, however, the improper questioning was correctly objected to by the defendant, and the review was for reversible error, with the burden on the State to show the error was harmless.
B. Fundamental Error
{23} Whether this improper questioning rises to the level of fundamental error is the controlling inquiry. Although many of our eases regarding fundamental eiTor “turn on the obvious innocence of the defendant,” State v. Barber,
{24} Looking at the improper questioning in this case, we note that the prosecutor asked four direct “were they lying” questions, as well as a general “so everybody is lying but you” question, and a question asking Defendant to explain why those witnesses would lie. We are especially concerned about the prosecutor’s question to the defendant asking if “even” Deputy Rick Romero was lying. As was stated in Flanagan, it is particularly improper to ask the defendant to comment on the veracity or credibility of law enforcement officers, as it may lead the jury to believe that they cannot acquit the defendant unless they believe the officer is lying.
{25} We believe whether a defendant “opens the door” by commenting on the veracity of other witnesses is an important consideration in determining whether there was fundamental unfairness in a trial. When a defendant does not initiate any comment on the truthfulness of the testimony of other witnesses, we will consider the actions of a prosecutor who improperly pursues “were they lying” questions to be prosecutorial misconduct. In this case, however, we believe Defendant initiated the comments on the other witnesses’ veracity when he stated during direct examination that the witnesses had falsely accused him. While apologizing for his outburst 1 during the testimony of one of the witnesses, Defendant testified:
Yeah, I apologize, you know what I mean? At some point in time, I mean it’s like if somebody just keeps on kicking and kicking and kicking at you, you know, what I mean, especially making false accusations toward you, and you know, basically slandering your name. I got upset. Who doesn’t get angry?
The fact that Defendant accused the witnesses of making “false accusations” about him leads us to conclude that, although the “were they lying” questions were improper, they were not unprovoked.
{26} When reviewing for fundamental error in other situations of improper comments by prosecutors, we have considered the improper comments in the context of the prosecutor’s argument as a whole. See Allen,
{27} We do not believe the improper questioning resulted in fundamental unfairness in Defendant’s trial. Defendant provoked the questions by commenting on the “false accusations” of the other witnesses, and the improper questions were a minimal part of the total trial. While we do not in any way approve of the prosecutor’s use of “were they lying” questions, we find that, overall, Defendant received a fair trial. Since the prosecutor’s improper questioning did not make Defendant’s trial fundamentally unfair, we conclude that the improper questioning did not rise to the level of fundamental error.
IY. CONCLUSION
{28} We conclude that sufficient evidence supported the jury’s finding that Defendant acted with deliberate intent, and affirm the conviction of first-degree murder. We conclude that there was insufficient evidence to support the charge of tampering with evidence, and we reverse the conviction for tampering with evidence. Despite the inappropriate cross-examination by the prosecution, we do not believe that fundamental error occurred in this ease.
{29} IT IS SO ORDERED.
Notes
. During the testimony of Michael Romero, Defendant shouted out to him: "I’ll kick your balls off, you puto.”
