1. A. Any person who willfully attempts to evade or defeat any regulatory fee or supervisory fee imposed pursuant to the Professional Athletic Competition Act (60-2A-1 to 60-2A-30 NMSA 1978) is guilty of a fourth degree felony.

2. B. In the case of failure due to negligence or disregard of rules and regulation of the commission, but without intent to defraud, a civil penalty shall be imposed for failure to pay, when due, any amount of the regulatory fee or supervisory fee. A two percent (2 %) per month shall be added to the amount, or a fraction of a month from the date the fee was due or from the date the report was required to be filed, not to exceed ten percent of the fee due.

   HISTORY of 15.6.14 NMAC:

   Pre-NMAC History: Material in the part was derived from that previously filed with the Commission of Public Records - State Records Center and Archives.

   NMAC Rule 92.3, Fee Schedule, filed 8-17-92.

   History of Repealed Material:

   NMAC Rule 92-3 (aka 15 NMAC 6.14), Fee Schedule, filed 8-17-92; repealed 03-23-2002.

   Other History:

   NMAC Rule 92-3 was recompiled into the first version of the New Mexico Administrative Code as 15 NMAC 6.14 and named Fee Schedule.

   15.6.14 NMAC, Fee Schedule, replaced 15 NMAC 6.14, Fee Schedule, effective 03-23-2002.

[15.6.14.13 NMAC - N/E, 10-11-2005]