New Mexico Statutes
Article 28B - 1999 Public Accountancy Act
Section 61-28B-22 - Criminal penalties. (Repealed effective July 1, 2024.)

A. When the board has reason to believe that a person or firm has knowingly engaged in an act or practice that violates the provisions of the 1999 Public Accountancy Act, the board may bring its information to the attention of the district attorney or other appropriate law enforcement officer of any jurisdiction who may bring a criminal proceeding.
B. A person or firm that knowingly violates a provision of the 1999 Public Accountancy Act is guilty of a misdemeanor and upon conviction shall be subject to a fine of not more than one thousand dollars ($1,000) or by a definite term of imprisonment not to exceed six months or both.
History: Laws 1999, ch. 179, § 22.
Delayed repeals. — For delayed repeal of this section, see 61-28B-29 NMSA 1978.

Structure New Mexico Statutes

New Mexico Statutes

Chapter 61 - Professional and Occupational Licenses

Article 28B - 1999 Public Accountancy Act

Section 61-28B-1 - Short title. (Repealed effective July 1, 2024.)

Section 61-28B-2 - Purpose. (Repealed effective July 1, 2024.)

Section 61-28B-3 - Definitions. (Repealed effective July 1, 2024.)

Section 61-28B-4 - Board created; terms; officers; meetings; reimbursement. (Repealed effective July 1, 2024.)

Section 61-28B-5 - Board; powers and duties. (Repealed effective July 1, 2024.)

Section 61-28B-6 - Fund created. (Repealed effective July 1, 2024.)

Section 61-28B-7 - Repealed.

Section 61-28B-8 - Qualifications for a certificate as a certified public accountant. (Repealed effective July 1, 2024.)

Section 61-28B-8.1 - Fingerprinting; criminal history background checks. (Repealed effective July 1, 2024.)

Section 61-28B-9 - Issuance and renewal of certificate; maintenance of competency; nonresident maintenance of competency requirements. (Repealed effective July 1, 2024.)

Section 61-28B-10 - Repealed.

Section 61-28B-11 - Certificates issued to holders of a certificate, license or permit issued by another state. (Repealed effective July 1, 2024.)

Section 61-28B-12 - Registered public accountants and firms of registered public accountants. (Repealed effective July 1, 2024.)

Section 61-28B-13 - Firm permits to practice, attest experience, peer review. (Repealed effective July 1, 2024.)

Section 61-28B-14 - Appointment of secretary of state as agent. (Repealed effective July 1, 2024.)

Section 61-28B-15 - Enforcement procedures; investigations. (Repealed effective July 1, 2024.)

Section 61-28B-16 - Enforcement procedures; hearings by the board. (Repealed effective July 1, 2024.)

Section 61-28B-17 - Enforcement; unlawful acts. (Repealed effective July 1, 2024.)

Section 61-28B-18 - Exemptions; unlawful acts. (Repealed effective July 1, 2024.)

Section 61-28B-19 - Business names; prohibitions. (Repealed effective July 1, 2024.)

Section 61-28B-20 - Enforcement; administrative violations and remedies. (Repealed effective July 1, 2024.)

Section 61-28B-21 - Reinstatement. (Repealed effective July 1, 2024.)

Section 61-28B-22 - Criminal penalties. (Repealed effective July 1, 2024.)

Section 61-28B-23 - Single act evidence of practice. (Repealed effective July 1, 2024.)

Section 61-28B-24 - Confidential communications. (Repealed effective July 1, 2024.)

Section 61-28B-25 - Working papers; client records. (Repealed effective July 1, 2024.)

Section 61-28B-26 - Practice privilege and discipline for a certificate holder from a state whose accountancy statute is substantially equivalent. (Repealed effective July 1, 2024.)

Section 61-28B-27 - Fees. (Repealed effective July 1, 2024.)

Section 61-28B-28 - Criminal offender eligibility. (Repealed effective July 1, 2024.)

Section 61-28B-29 - Termination of agency life; delayed repeal. (Repealed effective July 1, 2024.)