New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.15 - CIVIL PENALTIES
Universal Citation: 3 NM Admin Code 3.9.1.15
Current through Register Vol. 35, No. 18, September 24, 2024
The department will impose the penalties authorized by Section 7-12-13.1 NMSA 1978 in accordance with the following schedule.
A. The penalty for a first offense shall be imposed as follows:
(1) one hundred dollars
($100) for a violation involving a quantity of fewer than two cartons of
contraband cigarettes;
(2) two
hundred fifty dollars ($250) for a violation involving a quantity of between
two cartons and not more than twenty-five cartons of contraband
cigarettes;
(3) five hundred
dollars ($500) for a violation involving a quantity of between twenty-six
cartons and not more than two hundred ninety-nine cartons of contraband
cigarettes; or
(4) one thousand
dollars ($1,000) for a violation involving a quantity of three hundred or more
cartons of contraband cigarettes.
B. The penalty for a second offense shall be imposed as follows:
(1) one thousand five
hundred dollars ($1,500) for a violation involving a quantity of fewer than two
cartons of contraband cigarettes;
(2) one thousand seven hundred fifty dollars
($1,750) for a violation involving a quantity of between two cartons and not
more than twenty-five cartons of contraband cigarettes;
(3) two thousand dollars ($2,000) for a
violation involving a quantity of between twenty-six cartons and not more than
two hundred ninety-nine cartons of contraband cigarettes; or
(4) two thousand five hundred dollars
($2,500) for a violation involving a quantity three hundred or more cartons of
contraband cigarettes.
C. The penalty for a third offense shall be imposed as follows:
(1) five thousand dollars
($5,000) for a violation involving a quantity of fewer than two cartons of
contraband cigarettes;
(2) seven
thousand five hundred dollars ($7,500) for a violation involving a quantity of
more than two cartons and not more than twenty-five cartons of contraband
cigarettes;
(3) ten thousand
dollars ($10,000) for a violation involving a quantity of between twenty-six
cartons and not more than two hundred ninety-nine cartons of contraband
cigarettes; or
(4) fifty thousand
dollars ($50,000) for a violation involving a quantity of three hundred or more
cartons of contraband cigarettes.
D. The level of the penalty imposed for a second or third offense is determined only on the quantity of cigarettes involved with that offense, and not on cigarettes involved in a prior offense.
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