N.M. Code R. § 19.8.31.3108 – Final Assessment and Payment of Penalty

A. If the person to whom a notice of violation or cessation order is issued fails to request a hearing as provided in 19.8.31.3107 NMAC, the proposed assessment shall become a final order of the director and the penalty assessed shall become due and payable upon expiration of the time allowed to request a hearing.
B. If any party requests judicial review of a final order of the director, the proposed penalty shall continue to be held in escrow until completion of the review. Otherwise, subject to Subsection C of 19.8.31.3108 NMAC, the escrowed funds shall be released to the director in payment of the penalty, and the escrow shall end.
C. If the final decision in the administrative and judicial review results in an order reducing or eliminating the proposed penalty assessed, the director shall within 30 days of receipt of the order refund to the person assessed all or part of the escrowed amount, with interest from the date of payment into escrow to the date of the refund at the rate of 6 percent or at the rate established by the U.S. department of treasury pursuant to Section 6621(b) of the internal revenue code, whichever is greater.
D. If the review results in an order increasing the penalty, the person to whom the notice or order was issued shall pay the difference to the director within 15 days after the order is mailed to such person.
[11-29-97; 19.8.31.3108 NMAC - Rn, 19 NMAC 8.2.31.3108, 9-29-2000; A, 12-31-2007]