N.M. Code R. § 19.8.31.3104
B. If the director waives the use of the formula, he shall use the criteria set forth in Subsection A of Section 69-25A-22 NMSA 1978 of the act, to determine the appropriate penalty. When the director has elected to waive the use of the formula, he shall give a written explanation of the basis for the assessment made to the person to whom the notice or order was issued.
[11-29-97; 19.8.31.3104 NMAC - Rn, 19 NMAC 8.2.31.3104, 9-29-2000]