HOUSE BILL 242

49th legislature - STATE OF NEW MEXICO - second session, 2010

INTRODUCED BY

Al Park

FOR THE COURTS, CORRECTIONS AND JUSTICE COMMITTEE

AN ACT

RELATING TO CRIMINAL LAW; CREATING A NEW CRIMINAL OFFENSE OF OBSTRUCTION OF A STATE AUDIT; PRESCRIBING PENALTIES.

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

     Section 1. Section 12-6-1 NMSA 1978 (being Laws 1969, Chapter 68, Section 1) is amended to read:

     "12-6-1. SHORT TITLE.--[Sections 4-31-1 through 4-31-17 NMSA 1953] Chapter 12, Article 6 NMSA 1978 may be cited as the "Audit Act"."

     Section 2. A new section of the Audit Act is enacted to read:

     "[NEW MATERIAL] OBSTRUCTION OF A STATE AUDIT.--

          A. Obstruction of a state audit consists of a person:

                (1) making or causing to be made to the state auditor or the state auditor's designated agent a false, misleading or unfounded report with the intent of deceiving or misleading the state auditor or the state auditor's designated agent in the performance of an audit, special audit, examination or investigation being conducted pursuant to the Audit Act; or

                (2) intentionally hindering or obstructing the state auditor or the state auditor's designated agent in the performance of an audit, special audit, examination or investigation being conducted pursuant to the Audit Act.

          B. Whoever commits obstruction of a state audit is guilty of a misdemeanor and upon conviction shall be sentenced pursuant to the provisions of Section 31-19-1 NMSA 1978."

     Section 3. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2010.

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