New Mexico Statutes
Article 38 - Licenses and Taxes
Section 3-38-5 - Collection; enforcement.

A. Sections 3-38-1 through 3-38-6 NMSA 1978 and any ordinance adopted pursuant to those sections may be enforced by the municipality having jurisdiction as municipal ordinances are enforced.
B. In addition, if any business is conducted in violation of Sections 3-38-1 through 3-38-6 NMSA 1978 or any ordinance adopted pursuant to those sections, the municipality may institute any appropriate action or proceedings to:
(1) prevent the conduct of the business;
(2) restrain, correct or abate the violation;
(3) prevent the occupancy of the building, structure or land on which the business is located; or
(4) charge a late fee of no more than ten dollars ($10.00) per year.
C. In addition to the remedies provided in Subsections A and B of this section, the business license fee and business registration fee may be collected and Sections 3-38-1 through 3-38-6 NMSA 1978 may be enforced by the municipality by suit in district court or under such other regulation as the municipality may provide by ordinance.
D. The municipality may initiate any appropriate action or proceeding as provided in Subsections A and B of this section any time up to four years after the violation.
History: 1978 Comp., § 3-38-5, enacted by Laws 1981, ch. 37, § 5; 1988, ch. 36, § 2.
Repeals and reenactments. — Laws 1981, ch. 37, § 5, repealed former 3-38-5 NMSA 1978, relating to applications for business licenses and occupation tax permits, and enacted a new 3-38-5 NMSA 1978.
The 1988 amendment, effective May 18, 1988, substituted "Sections 3-38-1 through 3-38-6 NMSA 1978" for "Chapter 3, Article 38" throughout the section; added Subsections B(4) and D; and made minor stylistic changes.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 51 Am. Jur. 2d Licenses and Permits §§ 70, 75, 148 to 150.
Right to injunction to restrain acts or course of conduct without the required permit or license from public, 53 A.L.R. 811.
Right to enjoin practice of profession or conduct of business without a license or permit, 81 A.L.R. 292, 92 A.L.R. 173.
53 C.J.S. Licenses §§ 69, 70.

Structure New Mexico Statutes

New Mexico Statutes

Chapter 3 - Municipalities

Article 38 - Licenses and Taxes

Section 3-38-1 - Licensing; business activities.

Section 3-38-2 - Denial or revocation of license; hearing.

Section 3-38-3 - Authorization for business registration fee.

Section 3-38-4 - Business licensing; business registration; application to do business; issuance of license or registration; proration of license fee; renewal of registration; staggered periods for business registration.

Section 3-38-5 - Collection; enforcement.

Section 3-38-6 - Lien for license; priority; payment from proceeds of judicial sale; certificate of liens.

Section 3-38-7 to 3-38-10 - Repealed.

Section 3-38-11 - Recompiled.

Section 3-38-12 - Repealed.

Section 3-38-13 - Short title.

Section 3-38-14 - Definitions.

Section 3-38-15 - Authorization of tax; limitations on use of proceeds.

Section 3-38-16 - Exemptions.

Section 3-38-17 - Collection of taxes.

Section 3-38-17.1 - Audit of vendors.

Section 3-38-17.2 - Financial reporting.

Section 3-38-17.3 - Enforcement.

Section 3-38-18 - Collection of delinquencies.

Section 3-38-18.1 - Lien for occupancy tax; payment; certificate of liens.

Section 3-38-19 - Penalties.

Section 3-38-20 - Ordinance requirements.

Section 3-38-21 - Eligible uses of tax proceeds.

Section 3-38-21.1 - Contracting for services.

Section 3-38-22 - Advisory boards created; duties.

Section 3-38-23 - Revenue bonds.

Section 3-38-24 - Refunding bonds.

Section 3-38-25 - Maintaining revenue dedication.