N.M. Admin. Code § 15.6.13.13 - PENALTIES FOR FAILURE TO REPORT OR PAY TAXES
A.
Promoter: The commission
shall levy a fine on any promoter who fails to file either or both the report
and tax payment within the prescribed time frame for any closed circuit
telecast of a commission-regulated event in the state of New Mexico.
(1) The commission shall waive the fine if it
determines that the promoter was not at fault for the failure to file either or
both the report and tax payment with the commission.
(2) Lost or misdirected mail shall not be
grounds for waiving the fine.
B.
Hotels and motels: The
commission shall levy a fine on any hotel or motel facility or establishment
that fails to file either or both the report and supervisory fee payment within
the prescribed time frame for any closed circuit telecast, podcast or webcast
of a commission-regulated event in the state of New Mexico.
(1) The commission shall waive the fine if it
determines that the hotel or motel facility or establishment was not at fault
for the failure to file either or both the report and fee payment with the
commission.
(2) Lost or misdirected
mail shall not be grounds for waiving the fine.
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