HOUSE BILL 827

47th legislature - STATE OF NEW MEXICO - second session, 2006

INTRODUCED BY

Janice E. Arnold-Jones

AN ACT

RELATING TO CRIMINAL LAW; PROVIDING A CRIMINAL PENALTY FOR ENGAGING IN ACTIONS TO OBSTRUCT STATE TAX-RELATED INVESTIGATIONS BY CRIMINAL INVESTIGATORS OR INVESTIGATIONS BY PERSONS AUTHORIZED PURSUANT TO THE TAX ADMINISTRATION ACT TO INVESTIGATE VIOLATIONS OF THAT ACT.

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

     Section 1. OBSTRUCTION OF TAX-RELATED INVESTIGATIONS.--

          A. Obstruction of a tax-related investigation consists of:

                (1) knowingly providing false information to, or knowingly withholding information from, any person authorized to investigate violations of the Tax Administration Act or to enforce the remedies of that act, where that information is material to the investigation or enforcement;

                (2) knowingly altering, destroying, mutilating or concealing any document or record required to be retained pursuant to the Tax Administration Act or a regulation issued by the taxation and revenue department when the alteration, destruction, mutilation or concealment is intended to mislead an investigation by a criminal investigator or a person authorized to investigate or enforce the remedies of the Tax Administration Act and concerns information material to that investigation; or

                (3) knowingly preventing, obstructing, misleading, delaying or attempting to prevent, obstruct, mislead or delay the communication of information or records relating to a state tax-related investigation to a criminal investigator.

          B. Whoever commits obstruction of a tax-related investigation is guilty of a fourth degree felony and shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978.

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