SENATE BILL 478

52nd legislature - STATE OF NEW MEXICO - first session, 2015

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 and shall be sentenced in accordance with the provisions of Section 31-18-15 NMSA 1978."     SECTION 3. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2015.

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