NMSA 7-1-71.3. Willful failure to collect and pay over taxes
A person required to collect and pay over a state tax must do so and must not willfully, with intent to defraud, fail to do so; violating this is a felony.
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- Jurisdiction
- United States — New Mexico
- Instrument
- Act or statute
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- Language
- en
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tax collection tax fraud tax remittance
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NMSA 7-1-71.3. Willful failure to collect and pay over taxes
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