N.M. Admin. Code § 15.6.14.13 - FAILURE TO COMPLY
A. Any person
who willfully attempts to evade or defeat any regulatory fee or supervisory fee
imposed pursuant to the Professional Athletic Competition Act (60-2A-1 to
60-2A-30 NMSA 1978) is guilty of a fourth degree felony.
B. In the case of failure due to negligence
or disregard of rules and regulation of the commission, but without intent to
defraud, a civil penalty shall be imposed for failure to pay, when due, any
amount of the regulatory fee or supervisory fee. A two percent (2 %) per month
shall be added to the amount, or a fraction of a month from the date the fee
was due or from the date the report was required to be filed, not to exceed ten
percent of the fee due.
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