45th legislature - STATE OF NEW MEXICO - first session, 2001

RELATING TO TAXATION; AMENDING PROVISIONS OF THE TAX ADMINISTRATION ACT AND THE CRIMINAL CODE WITH RESPECT TO CRIMINAL VIOLATIONS OF THE TAX LAWS; AMENDING AND REPEALING SECTIONS OF THE NMSA 1978.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

Section 1. Section 7-1-72 NMSA 1978 (being Laws 1965, Chapter 248, Section 73) is amended to read:

"7-1-72. ATTEMPTS TO EVADE OR DEFEAT TAX.--[Any] In addition to other penalties provided by law, a person who willfully attempts to evade or defeat any tax or the payment thereof is, [in addition to other penalties provided by law, guilty of a felony and, upon conviction thereof, shall be fined not less than one thousand dollars ($1,000) nor more than ten thousand dollars ($10,000), or imprisoned not less than one year nor more than five years, or both such fine and imprisonment, together with the costs of prosecution.] upon conviction, guilty of a:

A. petty misdemeanor, as provided in Section 31-19-1 NMSA 1978, when the amount of the tax is one hundred dollars ($100) or less;

B. misdemeanor, as provided in Section 31-19-1 NMSA 1978, when the amount of the tax is more than one hundred dollars ($100) but not more than two hundred fifty dollars ($250);

C. fourth degree felony, as provided in Section 31-18-15 NMSA 1978, when the amount of the tax is more than two hundred fifty dollars ($250) but not more than two thousand five hundred dollars ($2,500);

D. third degree felony, as provided in Section 31-18-15 NMSA 1978, when the amount of the tax is more than two thousand five hundred dollars ($2,500) but not more than twenty thousand dollars ($20,000); and

E. second degree felony, as provided in Section 31-18-15 NMSA 1978, when the amount of the tax is more than twenty thousand dollars ($20,000)."

Section 2. Section 7-1-76 NMSA 1978 (being Laws 1965, Chapter 248, Section 76, as amended) is amended to read:

"7-1-76. REVEALING INFORMATION CONCERNING TAXPAYERS.--[Any] An employee of the department, [any] a former employee of the department or any other person who reveals to another individual any information [which] that he is prohibited from lawfully revealing, [by provision of] as provided in Section 7-1-8 NMSA 1978, is guilty of a misdemeanor. [and shall, upon conviction thereof, be fined not more than one thousand dollars ($1,000) or imprisoned not more than one year, or both, together with costs of prosecution] Upon conviction, the offender shall be sentenced pursuant to the provisions of Section 31-19-1 NMSA 1978 and shall not be employed by the state for a period of five years after the date of the conviction."

Section 3. Section 7-1-78 NMSA 1978 (being Laws 1965, Chapter 248, Section 81, as amended) is amended to read:

"7-1-78. BURDEN OF PROOF IN [FRAUD] TAX EVASION CASES.--In any civil proceeding involving the issue of whether [any] a person has [been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the director or the state] evaded the reporting or payment of tax or has assisted another person with evading the reporting or payment of tax, the burden of proof shall be a preponderance of the evidence. The secretary or the state shall bear the burden of proof."

Section 4. Section 30-1-8 NMSA 1978 (being Laws 1963, Chapter 303, Section 1-8, as amended) is amended to read:

"30-1-8. TIME LIMITATIONS FOR COMMENCING PROSECUTION.--No person shall be prosecuted, tried or punished in any court of this state unless the indictment is found or information or complaint is filed therefor within the time as provided:

A. for a second degree felony, within six years from the time the crime was committed;

B. for a third or fourth degree felony, within five years from the time the crime was committed;

C. for a misdemeanor, except a violation of the tax laws, within two years from the time the crime was committed;

D. for a petty misdemeanor, except a violation of the tax laws, within one year from the time the crime was committed;

E. for any [crime against or] petty misdemeanor or misdemeanor offense in violation of the [revenue] tax laws of this state or of Section 51-1-38 NMSA 1978, within three years from the time the crime was committed;

F. for any crime not contained in the Criminal Code, or where a limitation is not otherwise provided for, within three years from the time the crime was committed; and

G. for a capital felony or a first degree violent felony, no limitation period shall exist and prosecution for these crimes may commence at any time after the occurrence of the crime."

Section 5. REPEAL.--Section 7-1-75 NMSA 1978 (being Laws 1971, Chapter 276, Section 12, as amended) is repealed.

Section 6. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2001.