SENATE BILL 436
51st legislature - STATE OF NEW MEXICO - first session, 2013
INTRODUCED BY
Joseph Cervantes
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 who, with the intent to deceive, mislead or interfere, obstructs the performance of an audit, special audit, examination or investigation being conducted pursuant to the Audit Act by:
(1) destroying, concealing or altering any document or record;
(2) making or causing to be made a false or misleading report; or
(3) impeding the state auditor, personnel of the state auditor's office or independent auditors approved by the state auditor.
B. Whoever commits obstruction of a state audit is guilty of a fourth degree felony."
SECTION 3. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2013.
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