A. Oaths may be administered by the state auditor when necessary for an audit or examination.
B. When necessary for an audit or examination, the state auditor may apply to the district court of Santa Fe county for issuance of a subpoena to compel the attendance of witnesses and the production of books and records. Process under this section shall be served by any sheriff or deputy or by any member of the New Mexico state police without cost. Witnesses not then employed by an agency who are subpoenaed to appear shall receive the same compensation as that provided for witnesses subpoenaed before the district court, paid by the state auditor.
C. Any person subpoenaed under this section who fails to appear, refuses to testify or fails to produce the required books or records is guilty of a misdemeanor and shall be punished by a fine of not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
History: 1953 Comp., § 4-31-11, enacted by Laws 1969, ch. 68, § 11.
Structure New Mexico Statutes
Chapter 12 - Miscellaneous Public Affairs Matters
Section 12-6-3 - Annual and special audits; financial examinations.
Section 12-6-4 - Auditing costs.
Section 12-6-5 - Reports of audits.
Section 12-6-6 - Criminal violations.
Section 12-6-7 - Shortages in accounts; sureties.
Section 12-6-8 - Repayment of funds.
Section 12-6-9 - Public depositories.
Section 12-6-10 - Annual inventory.
Section 12-6-11 - Oaths; subpoenas.
Section 12-6-12 - Regulations.
Section 12-6-13 - Audit fund; payment for audits; expenses of auditor.
Section 12-6-14 - Contract audits.
Section 12-6-15 - Annual financial audit report; state board of finance review.