New Mexico 2025 Regular Session

New Mexico House Bill HB198 Compare Versions

Only one version of the bill is available at this time.

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28	28	HOUSE BILL 198
29	29	57
30	30	TH LEGISLATURE
31	31	-
32	32
33	33	STATE
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35	35	OF
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37	37	NEW
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39	39	MEXICO
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41	41	-
42	42	FIRST SESSION
43	43	,
44	44
45	45	2025
46	46	INTRODUCED BY
47	47	Derrick J. Lente
48	48	AN ACT
49	49	RELATING TO TAXATION; INCREASING THE AMOUNT OF INSTALLMENT
50	50	AGREEMENTS THAT SHALL BE AVAILABLE FOR PUBLIC INSPECTION;
51	51	AMENDING CERTAIN PROVISIONS ON INTEREST ON DEFICIENCIES;
52	52	INCREASING THE MINIMUM AMOUNT OF INTEREST THE TAXATION AND
53	53	REVENUE DEPARTMENT SHALL PAY FOR OVERPAYMENT OF TAX; INCREASING
54	54	CERTAIN PENALTIES FOR FAILURE TO PAY A TAX OR FILE A RETURN,
55	55	INTERFERING WITH ADMINISTRATION OF THE TAX ADMINISTRATION ACT,
56	56	ASSAULTING TAXATION AND REVENUE DEPARTMENT EMPLOYEES AND
57	57	REVEALING TAXPAYER RETURN INFORMATION.
58	58	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
59	59	SECTION 1. Section 7-1-21 NMSA 1978 (being Laws 1965,
60	60	Chapter 248, Section 23, as amended) is amended to read:
61	61	"7-1-21. INSTALLMENT PAYMENTS OF TAXES--INSTALLMENT
62	62	AGREEMENTS.--
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90	90	A. Whenever justified by the circumstances, the
91	91	secretary or the secretary's delegate may enter into a written
92	92	agreement with a taxpayer in which the taxpayer admits
93	93	conclusive liability for the entire amount of taxes due and
94	94	agrees to make monthly installment payments according to the
95	95	terms of the agreement, but not for a period longer than
96	96	seventy-two months. No installment agreement shall prevent the
97	97	accrual of interest otherwise provided by law.
98	98	B. The agreement provided for in this section is to
99	99	be known as an "installment agreement". If entered into after
100	100	a court acquires jurisdiction over the matter, the agreement
101	101	shall be part of a stipulated order or judgment disposing of
102	102	the case.
103	103	C. At the time of entering into an installment
104	104	agreement, the secretary shall require the affected taxpayer or
105	105	person to furnish security for payment of the taxes admitted to
106	106	be due according to the terms of the agreement, but if the
107	107	taxpayer does not provide security, the secretary shall cause a
108	108	notice of lien to be filed in accordance with the provisions of
109	109	Section 7-1-38 NMSA 1978, and when so filed it shall constitute
110	110	a lien upon all the property or rights to property of the
111	111	taxpayer in that county in the same manner as in the case of
112	112	the lien provided for in Section 7-1-37 NMSA 1978.
113	113	D. An installment agreement is conclusive as to
114	114	liability for payment of the amount of taxes specified therein
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143	143	but does not preclude the assessment of any additional tax.
144	144	E. After entering into the agreement, except in
145	145	unusual circumstances as require the secretary in the
146	146	secretary's discretion to take further action to protect the
147	147	interests of the state, no further attempts to enforce payment
148	148	of the tax by levy or injunction shall be made; however, if
149	149	installment payments are not made on or before the times
150	150	specified in the agreement, if any other condition contained in
151	151	the agreement is not met or if the taxpayer does not make
152	152	payment of all other taxes for which the taxpayer becomes
153	153	liable as they are due, the secretary may proceed to enforce
154	154	collection of the tax as if the agreement had not been made or
155	155	may proceed, as provided in Section 7-1-54 NMSA 1978, against
156	156	the security furnished.
157	157	F. [Records of] Installment agreements in excess of
158	158	[one thousand dollars ($1,000) ] ten thousand dollars ($10,000)
159	159	shall be available for inspection by the public. The
160	160	department shall [keep the records ] retain installment
161	161	agreements for a minimum of three years from the date of the
162	162	effective date of the installment agreement."
163	163	SECTION 2. Section 7-1-67 NMSA 1978 (being Laws 1965,
164	164	Chapter 248, Section 68, as amended) is amended to read:
165	165	"7-1-67. INTEREST ON DEFICIENCIES.--
166	166	A. [If] In the case of failure due to negligence or
167	167	disregard of department rules , a tax imposed is not paid on or
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196	196	before the day on which it becomes due, interest shall be paid
197	197	to the state on that amount from the first day following the
198	198	day on which the tax becomes due, without regard to any
199	199	extension of time or installment agreement, until it is paid,
200	200	except that:
201	201	(1) for income tax imposed on a member of the
202	202	armed services of the United States serving in a combat zone
203	203	under orders of the president of the United States, interest
204	204	shall accrue only for the period beginning the day after any
205	205	applicable extended due date if the tax is not paid;
206	206	(2) if the amount of interest due at the time
207	207	payment is made is less than [one dollar ($1.00) ] ten dollars
208	208	($10.00), then no interest shall be due;
209	209	(3) if demand is made for payment of a tax,
210	210	including accrued interest, and if the tax is paid within ten
211	211	days after the date of the demand, no interest on the amount
212	212	paid shall be imposed for the period after the date of the
213	213	demand;
214	214	(4) if a managed audit is completed by the
215	215	taxpayer on or before the date required, as provided in the
216	216	agreement for the managed audit, and payment of any tax found
217	217	to be due is made in full within one hundred eighty days of the
218	218	date the secretary has mailed or delivered an assessment for
219	219	the tax to the taxpayer, no interest shall be due on the
220	220	assessed tax;
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249	249	(5) when, as the result of an audit or a
250	250	managed audit, an overpayment of a tax is credited against an
251	251	underpayment of tax pursuant to Section 7-1-29 NMSA 1978,
252	252	interest shall accrue from the date the tax was due until the
253	253	tax is deemed paid;
254	254	(6) if the department does not issue an
255	255	assessment for the tax program and period within the time
256	256	provided in Subsection D of Section 7-1-11.2 NMSA 1978,
257	257	interest shall be paid from the first day following the day on
258	258	which the tax becomes due until the tax is paid, excluding the
259	259	period between either:
260	260	(a) the one hundred eightieth day after
261	261	giving a notice of outstanding records or books of account and
262	262	the date of the assessment of the tax; or
263	263	(b) the ninetieth day after the
264	264	expiration of the additional time requested by the taxpayer to
265	265	comply pursuant to Section 7-1-11.2 NMSA 1978, if such request
266	266	was granted, and the date of the assessment of the tax; and
267	267	(7) if the taxpayer was not provided with
268	268	proper notices as required in Section 7-1-11.2 NMSA 1978,
269	269	interest shall be paid from the first day following the day on
270	270	which the tax becomes due until the tax is paid, excluding the
271	271	period between one hundred eighty days prior to the date of
272	272	assessment and the date of assessment.
273	273	B. No interest shall be assessed against a taxpayer
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302	302	if the failure to pay an amount of tax when due results from a
303	303	mistake of law made in good faith and on reasonable grounds.
304	304	[B.] C. Interest due to the state under Subsection
305	305	A or [D] E of this section shall be at the underpayment rate
306	306	established for individuals pursuant to Section 6621 of the
307	307	Internal Revenue Code computed on a daily basis; provided that
308	308	if a different rate is specified by a compact or other
309	309	interstate agreement to which New Mexico is a party, that rate
310	310	shall be applied to amounts due under the compact or other
311	311	agreement.
312	312	[C.] D. Nothing in this section shall be construed
313	313	to impose interest on interest or interest on the amount of any
314	314	penalty.
315	315	[D.] E. If any tax required to be paid in
316	316	accordance with Section 7-1-13.1 NMSA 1978 is not paid in the
317	317	manner required by that section, interest shall be paid to the
318	318	state on the amount required to be paid in accordance with
319	319	Section 7-1-13.1 NMSA 1978. If interest is due under this
320	320	subsection and is also due under Subsection A of this section,
321	321	interest shall be due and collected only pursuant to Subsection
322	322	A of this section."
323	323	SECTION 3. Section 7-1-68 NMSA 1978 (being Laws 1965,
324	324	Chapter 248, Section 69, as amended) is amended to read:
325	325	"7-1-68. INTEREST ON OVERPAYMENTS.--
326	326	A. As provided in this section, interest shall be
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355	355	allowed and paid on the amount of tax overpaid by a person that
356	356	is subsequently refunded or credited to that person.
357	357	B. Interest on overpayments of tax shall accrue and
358	358	be paid at the underpayment rate established pursuant to
359	359	Section 6621 of the Internal Revenue Code, computed on a daily
360	360	basis; provided that if a different rate is specified by a
361	361	compact or other interstate agreement to which New Mexico is a
362	362	party, that rate shall apply to amounts due under the compact
363	363	or other agreement.
364	364	C. Unless otherwise provided by this section,
365	365	interest on an overpayment not arising from an assessment by
366	366	the department shall be paid from the date of the claim for
367	367	refund until a date preceding by not more than thirty days the
368	368	date of the credit or refund to any person; and interest on an
369	369	overpayment arising from an assessment by the department shall
370	370	be paid from the date of overpayment until a date preceding by
371	371	not more than thirty days the date of the credit or refund to
372	372	any person.
373	373	D. No interest shall be allowed or paid with
374	374	respect to an amount credited or refunded if:
375	375	(1) the amount of interest due is less than
376	376	[one dollar ($1.00)] ten dollars ($10.00) ;
377	377	(2) the credit or refund is made within:
378	378	(a) fifty-five days of the date of the
379	379	complete claim for refund of income tax, pursuant to either the
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408	408	Income Tax Act or the Corporate Income and Franchise Tax Act
409	409	for the tax year immediately preceding the tax year in which
410	410	the claim is made;
411	411	(b) sixty days of the date of the
412	412	complete claim for refund of any tax not provided for in this
413	413	paragraph;
414	414	(c) seventy-five days of the date of the
415	415	complete claim for refund of gasoline tax to users of gasoline
416	416	off the highways;
417	417	(d) one hundred twenty days of the date
418	418	of the complete claim for refund of tax imposed pursuant to the
419	419	Resources Excise Tax Act, the Severance Tax Act, the Oil and
420	420	Gas Severance Tax Act, the Oil and Gas Conservation Tax Act,
421	421	the Oil and Gas Emergency School Tax Act, the Oil and Gas Ad
422	422	Valorem Production Tax Act, the Natural Gas Processors Tax Act
423	423	or the Oil and Gas Production Equipment Ad Valorem Tax Act; or
424	424	(e) one hundred twenty days of the date
425	425	of the complete claim for refund of income tax, pursuant to the
426	426	Income Tax Act or the Corporate Income and Franchise Tax Act,
427	427	for any tax year more than one year prior to the year in which
428	428	the claim is made;
429	429	(3) Sections 6611(f) and 6611(g) of the
430	430	Internal Revenue Code, as those sections may be amended or
431	431	renumbered, prohibit payment of interest for federal income tax
432	432	purposes;
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461	461	(4) the credit results from overpayments found
462	462	in an audit of multiple reporting periods and applied to
463	463	underpayments found in that audit or refunded as a net
464	464	overpayment to the taxpayer pursuant to Section 7-1-29 NMSA
465	465	1978;
466	466	(5) the department applies the credit or
467	467	refund to an intercept program, to the taxpayer's estimated
468	468	payment prior to the due date for the estimated payment or to
469	469	offset prior liabilities of the taxpayer pursuant to Subsection
470	470	E of Section 7-1-29 NMSA 1978;
471	471	(6) the credit or refund results from
472	472	overpayments the department finds pursuant to Subsection F of
473	473	Section 7-1-29 NMSA 1978 that exceed the refund claimed by the
474	474	taxpayer on the return; or
475	475	(7) the refund results from a tax credit
476	476	pursuant to the Investment Credit Act, Laboratory Partnership
477	477	with Small Business Tax Credit Act, Technology Jobs and
478	478	Research and Development Tax Credit Act, Film Production Tax
479	479	Credit Act, Affordable Housing Tax Credit Act or a rural job
480	480	tax credit or high-wage jobs tax credit.
481	481	E. Nothing in this section shall be construed to
482	482	require the payment of interest upon interest."
483	483	SECTION 4. Section 7-1-69 NMSA 1978 (being Laws 1965,
484	484	Chapter 248, Section 70, as amended) is amended to read:
485	485	"7-1-69. CIVIL PENALTY FOR FAILURE TO PAY TAX OR FILE A
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514	514	RETURN.--
515	515	A. Except as provided in Subsection C of this
516	516	section, in the case of failure due to negligence or disregard
517	517	of department rules and regulations, but without intent to
518	518	evade or defeat a tax, to pay when due the amount of tax
519	519	required to be paid, to pay in accordance with the provisions
520	520	of Section 7-1-13.1 NMSA 1978 when required to do so or to file
521	521	by the date required a return regardless of whether a tax is
522	522	due, there shall be added to the amount assessed a penalty in
523	523	an amount equal to the greater of:
524	524	(1) two percent per month or any fraction of a
525	525	month from the date the tax was due multiplied by the amount of
526	526	tax due but not paid, not to exceed twenty percent of the tax
527	527	due but not paid;
528	528	(2) two percent per month or any fraction of a
529	529	month from the date the return was required to be filed
530	530	multiplied by the tax liability established in the late return,
531	531	not to exceed twenty percent of the tax liability established
532	532	in the late return; or
533	533	(3) a minimum of [five dollars ($5.00) ]
534	534	fifteen dollars ($15.00) , but the [five-dollar ($5.00) ] minimum
535	535	penalty shall not apply to taxes levied under the Income Tax
536	536	Act, Corporate Income and Franchise Tax Act or taxes
537	537	administered by the department pursuant to Subsection B of
538	538	Section 7-1-2 NMSA 1978.
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567	567	B. No penalty shall be assessed against a taxpayer
568	568	if the failure to pay an amount of tax when due results from a
569	569	mistake of law made in good faith and on reasonable grounds.
570	570	C. If a different penalty is specified in a compact
571	571	or other interstate agreement to which New Mexico is a party,
572	572	the penalty provided in the compact or other interstate
573	573	agreement shall be applied to amounts due under the compact or
574	574	other interstate agreement at the rate and in the manner
575	575	prescribed by the compact or other interstate agreement.
576	576	D. In the case of failure, with willful intent to
577	577	evade or defeat a tax, to pay when due the amount of tax
578	578	required to be paid, there shall be added to the amount fifty
579	579	percent of the tax or a minimum of [twenty-five dollars
580	580	($25.00), whichever is greater ] seventy-five dollars ($75.00)
581	581	as penalty.
582	582	E. If demand is made for payment of a tax,
583	583	including penalty imposed pursuant to this section, and if the
584	584	tax is paid within ten days after the date of such demand, no
585	585	penalty shall be imposed for the period after the date of the
586	586	demand with respect to the amount paid.
587	587	F. If a taxpayer makes electronic payment of a tax
588	588	but the payment does not include all of the information
589	589	required by the department pursuant to the provisions of
590	590	Section 7-1-13.1 NMSA 1978 and if the department does not
591	591	receive the required information within five business days from
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620	620	the later of the date a request by the department for that
621	621	information is received by the taxpayer or the due date, the
622	622	taxpayer shall be subject to a penalty of two percent per month
623	623	or any fraction of a month from the fifth day following the
624	624	date the request is received. If a penalty is imposed under
625	625	Subsection A of this section with respect to the same
626	626	transaction for the same period, no penalty shall be imposed
627	627	under this subsection.
628	628	G. No penalty shall be imposed on:
629	629	(1) tax due in excess of tax paid in
630	630	accordance with an approved estimated basis pursuant to Section
631	631	7-1-10 NMSA 1978;
632	632	(2) tax due as the result of a managed audit;
633	633	or
634	634	(3) tax that is deemed paid by crediting
635	635	overpayments found in an audit or managed audit of multiple
636	636	periods pursuant to Section 7-1-29 NMSA 1978."
637	637	SECTION 5. Section 7-1-71.3 NMSA 1978 (being Laws 2005,
638	638	Chapter 108, Section 4) is amended to read:
639	639	"7-1-71.3. WILLFUL FAILURE TO COLLECT AND PAY OVER
640	640	TAXES.--
641	641	A. A person who is required to collect, account for
642	642	and pay over a tax imposed by the state and who willfully, with
643	643	the intent to defraud, fails to collect or truthfully account
644	644	for and pay over the tax due to the state is guilty of a
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673	673	felony, and upon conviction thereof, shall be fined not more
674	674	than [five thousand dollars ($5,000) ] ten thousand dollars
675	675	($10,000) or imprisoned for a period of not less than six
676	676	months and not more than three years, or both, together with
677	677	the costs of prosecution.
678	678	B. As used in this section:
679	679	(1) "tax" does not include civil penalties or
680	680	interest; and
681	681	(2) "willfully" means intentionally,
682	682	deliberately or purposely, but not necessarily maliciously."
683	683	SECTION 6. Section 7-1-71.4 NMSA 1978 (being Laws 2007,
684	684	Chapter 127, Section 2) is amended to read:
685	685	"7-1-71.4. TAX RETURN PREPARER--ELECTRONIC FILING
686	686	REQUIREMENT--PENALTY.--
687	687	A. [In taxable years beginning on or after January
688	688	1, 2008] A tax return preparer who prepares over twenty-five
689	689	personal income tax returns for a taxable year shall ensure
690	690	that each return is submitted to the department by a
691	691	department-approved electronic media, unless a person for whom
692	692	the preparer files a return requests, in a form prescribed by
693	693	the department, that the return be filed by other means in
694	694	accordance with department rule.
695	695	B. A tax return preparer shall pay to the
696	696	department a penalty not to exceed [five dollars ($5.00) ] ten
697	697	dollars ($10.00) for each tax return filed in violation of this
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726	726	section."
727	727	SECTION 7. Section 7-1-72 NMSA 1978 (being Laws 1965,
728	728	Chapter 248, Section 73) is amended to read:
729	729	"7-1-72. ATTEMPTS TO EVADE OR DEFEAT TAX.--Any person who
730	730	willfully attempts to evade or defeat any tax or the payment
731	731	thereof is, in addition to other penalties provided by law,
732	732	guilty of a felony and, upon conviction thereof, shall be fined
733	733	not less than [one thousand dollars ($1,000) ] ten thousand
734	734	dollars ($10,000) nor more than [ten thousand dollars
735	735	($10,000)] fifty thousand dollars ($50,000) , or imprisoned not
736	736	less than one year nor more than five years, or both such fine
737	737	and imprisonment, together with the costs of prosecution."
738	738	SECTION 8. Section 7-1-73 NMSA 1978 (being Laws 1965,
739	739	Chapter 248, Section 74, as amended) is amended to read:
740	740	"7-1-73. TAX FRAUD.--
741	741	A. A person is guilty of tax fraud if the person:
742	742	(1) willfully makes and subscribes any return,
743	743	statement or other document that contains or is verified by a
744	744	written declaration that it is true and correct as to every
745	745	material matter and that the person does not believe it to be
746	746	true and correct as to every material matter;
747	747	(2) willfully assists in, willfully procures,
748	748	willfully advises or willfully provides counsel regarding the
749	749	preparation or presentation of a return, affidavit, claim or
750	750	other document pursuant to or in connection with any matter
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779	779	arising under the Tax Administration Act or a tax administered
780	780	by the department, knowing that it is fraudulent or knowing
781	781	that it is false as to a material matter, whether or not that
782	782	fraud or falsity is with knowledge or consent of:
783	783	(a) the taxpayer or other person liable
784	784	for taxes owed on the return; or
785	785	(b) a person who signs a document
786	786	stating that the return, affidavit, claim or other document is
787	787	true, correct and complete to the best of that person's
788	788	knowledge;
789	789	(3) files any return electronically, knowing
790	790	the information in the return is not true and correct as to
791	791	every material matter;
792	792	(4) with intent to evade or defeat the payment
793	793	or collection of any tax, or, knowing that the probable
794	794	consequences of the person's act will be to evade or defeat the
795	795	payment or collection of any tax, removes, conceals or releases
796	796	any property on which levy is authorized or that is liable for
797	797	payment of tax under the provisions of Section 7-1-61 NMSA
798	798	1978, or aids in accomplishing or causes the accomplishment of
799	799	any of the foregoing;
800	800	(5) with intent to evade or defeat the payment
801	801	or collection of any tax, or, knowing that the probable
802	802	consequences of the person's act will be to evade or defeat the
803	803	payment or collection of any tax, purchases, installs or uses
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832	832	any sales suppression software; or
833	833	(6) with the intent to evade or defeat the
834	834	payment or collection of any tax, or, knowing that the probable
835	835	consequences of the person's act will be to evade or defeat the
836	836	payment or collection of any tax, sells, licenses, purchases,
837	837	installs, transfers, sells as a service, manufactures, develops
838	838	or possesses any sales suppression software with the purpose to
839	839	defeat or evade the payment or collection of any tax.
840	840	B. Whoever commits tax fraud when the amount of the
841	841	tax owed is [two hundred fifty dollars ($250) ] five hundred
842	842	dollars ($500) or less is guilty of a petty misdemeanor and
843	843	shall be sentenced pursuant to the provisions of Section
844	844	31-19-1 NMSA 1978.
845	845	C. Whoever commits tax fraud when the amount of the
846	846	tax owed is over [two hundred fifty dollars ($250) ] five
847	847	hundred dollars ($500) but not more than [five hundred dollars
848	848	($500)] one thousand dollars ($1,000) is guilty of a
849	849	misdemeanor and shall be sentenced pursuant to the provisions
850	850	of Section 31-19-1 NMSA 1978.
851	851	D. Whoever commits tax fraud when the amount of the
852	852	tax owed is over [five hundred dollars ($500) ] one thousand
853	853	dollars ($1,000) but not more than [two thousand five hundred
854	854	dollars ($2,500)] five thousand dollars ($5,000) is guilty of a
855	855	fourth degree felony and shall be sentenced pursuant to the
856	856	provisions of Section 31-18-15 NMSA 1978.
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885	885	E. Whoever commits tax fraud when the amount of the
886	886	tax owed is over [two thousand five hundred dollars ($2,500) ]
887	887	five thousand dollars ($5,000) but not more than [twenty
888	888	thousand dollars ($20,000) ] fifty thousand dollars ($50,000) is
889	889	guilty of a third degree felony and shall be sentenced pursuant
890	890	to the provisions of Section 31-18-15 NMSA 1978.
891	891	F. Whoever commits tax fraud when the amount of the
892	892	tax owed is over [twenty thousand dollars ($20,000) ] fifty
893	893	thousand dollars ($50,000) is guilty of a second degree felony
894	894	and shall be sentenced pursuant to the provisions of Section
895	895	31-18-15 NMSA 1978.
896	896	G. In addition to the fines imposed pursuant to
897	897	this section, a person who commits tax fraud shall pay the
898	898	costs of the prosecution of the person's case.
899	899	H. As used in this section:
900	900	(1) "sales suppression software" means hidden
901	901	or concealed computer software, also known as phantomware, for
902	902	a point-of-sale system that can create a second set of records
903	903	or eliminate or manipulate transaction records that may or may
904	904	not be preserved in digital formats in order to misrepresent
905	905	the existence or the true record of a transaction in the point-
906	906	of-sale system. "Sales suppression software" includes an
907	907	electronic device that carries or contains sales suppression
908	908	software;
909	909	(2) "tax" does not include civil penalties or
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938	938	interest; and
939	939	(3) "willfully" means intentionally,
940	940	deliberately or purposely, but not necessarily maliciously."
941	941	SECTION 9. Section 7-1-74 NMSA 1978 (being Laws 1965,
942	942	Chapter 248, Section 75) is amended to read:
943	943	"7-1-74. INTERFERENCE OR ATTEMPTS CORRUPTLY, FORCIBLY OR
944	944	BY THREAT TO INTERFERE WITH ADMINISTRATION OF REVENUE LAWS.--
945	945	Whoever forcibly, or by bribe, threat or other corrupt practice
946	946	obstructs or impedes or attempts to obstruct or impede the due
947	947	administration of the provisions of the Tax Administration Act
948	948	shall, upon conviction thereof, be fined not less than [two
949	949	hundred fifty dollars ($250) ] one thousand dollars ($1,000) nor
950	950	more than [ten thousand dollars ($10,000) ] twenty-five thousand
951	951	dollars ($25,000) or imprisoned for not less than three months
952	952	nor more than one year, or both, together with costs of
953	953	prosecution."
954	954	SECTION 10. Section 7-1-75 NMSA 1978 (being Laws 1971,
955	955	Chapter 276, Section 12, as amended) is amended to read:
956	956	"7-1-75. ASSAULT AND BATTERY OF A DEPARTMENT EMPLOYEE.--
957	957	Whoever assaults and batters or attempts to assault and batter
958	958	an employee of the department acting within the scope of [his ]
959	959	the employee's employment shall, upon conviction thereof, be
960	960	fined not less than [one hundred dollars ($100) ] one thousand
961	961	dollars ($1,000) nor more than [five hundred dollars ($500) ]
962	962	five thousand dollars ($5,000) or be imprisoned for not less
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991	991	than three days nor more than six months, or both, together
992	992	with costs of prosecution. Jurisdiction over actions brought
993	993	under this section is hereby granted to magistrate courts."
994	994	SECTION 11. Section 7-1-76 NMSA 1978 (being Laws 1965,
995	995	Chapter 248, Section 76, as amended) is amended to read:
996	996	"7-1-76. REVEALING INFORMATION CONCERNING TAXPAYERS.--A
997	997	person who reveals to another person any return or return
998	998	information that is prohibited from being revealed pursuant to
999	999	Section 7-1-8 NMSA 1978 or who uses a return or return
1000	1000	information for any purpose that is not authorized by Sections
1001	1001	7-1-8 through 7-1-8.11 NMSA 1978 is guilty of a [misdemeanor ]
1002	1002	fourth degree felony and shall, upon conviction thereof, be
1003	1003	fined not more than [one thousand dollars ($1,000) ] five
1004	1004	thousand dollars ($5,000) or imprisoned up to one year, or
1005	1005	both, together with costs of prosecution, and shall not be
1006	1006	employed by the state for a period of five years after the date
1007	1007	of the conviction."
1008	1008	SECTION 12. EFFECTIVE DATE.--
1009	1009	A. The effective date of the provisions of Section
1010	1010	1 of this act is July 1, 2025.
1011	1011	B. The effective date of the provisions of Sections
1012	1012	2 through 11 of this act is January 1, 2026.
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