A. Any person other than a recognized producer, refiner or pipeline company who transports or stores drip gasoline in New Mexico without having in his possession an instrument in writing issued and signed by a recognized seller of gasoline stating the names and addresses of the seller and purchaser, the date of sale and the amount sold and price paid therefor shall, upon conviction thereof, be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution.
B. Whoever uses drip gasoline in a motor vehicle operated on the highways of this state shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than one thousand dollars ($1,000) or confined in the county jail for a period of not longer than six months, or both, together with costs of prosecution.
C. The New Mexico state police shall have the responsibility of enforcing the provisions of this section.
D. Jurisdiction over actions brought under this section is granted to magistrate courts.
History: 1953 Comp., § 72-27-8, enacted by Laws 1971, ch. 207, § 8; 1974, ch. 14, § 1.
Structure 2021 New Mexico Statutes
Section 7-13-1 - Gasoline tax; short title.
Section 7-13-2.1 - When gasoline received and by whom.
Section 7-13-3 - Imposition and rate of tax; denomination as "gasoline tax".
Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due.
Section 7-13-3.2 - Gasoline inventories.
Section 7-13-3.5 - Bond required of taxpayers.
Section 7-13-4 - Deductions; gasoline tax.
Section 7-13-5 - Tax returns; payment of tax.
Section 7-13-6 - Returns by wholesalers; exception.
Section 7-13-6.1 - Returns by retailers; requirements; exception.
Section 7-13-6.2 - Returns by rack operators; requirements.
Section 7-13-10 - Validation of pledges.
Section 7-13-12 - Manifest or bill of lading required when transporting gasoline.
Section 7-13-18 - Dyed gasoline; permissible uses; penalties for misuse.