Any person selling tobacco products in New Mexico and required by the provisions of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than five hundred dollars ($500). Jurisdiction over such actions is hereby granted to the magistrate courts.
History: 1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10.
Effective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 10 effective July 1, 1986.
Structure New Mexico Statutes
Article 12A - Tobacco Products Tax
Section 7-12A-1 - Short title.
Section 7-12A-2 - Definitions.
Section 7-12A-4 - Exemption; tobacco products tax.
Section 7-12A-5 - Deduction; interstate sales.
Section 7-12A-6 - Refund or credit of tax.
Section 7-12A-8 - Retention of invoices and records; inspection by department.