New Mexico Administrative Code
Title 15 - GAMBLING AND LIQUOR CONTROL
Chapter 6 - BOXING, WRESTLING AND MARTIAL ARTS
Part 14 - FEE SCHEDULE
Section 15.6.14.13 - FAILURE TO COMPLY
Current through Register Vol. 35, No. 18, September 24, 2024
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.
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.