N.M. Stat. Ann. § 60-2A-27 – Penalty; nonpayment of fee. (Repealed effective July 1, 2030.)

Any person who willfully attempts to evade or defeat any regulatory fee or supervisory fee or the payment thereof imposed pursuant to the Professional Athletic Competition Act is guilty of a fourth degree felony.

History: Laws 1980, ch. 90, § 27; 2005, ch. 346, § 5.

Delayed repeal. — For delayed repeal of this section, see 60-2A-30 NMSA 1978.

The 2005 amendment, effective June 17, 2005, changed "tax" to "regulatory fee and supervisory fee".