Any person who willfully attempts to evade or defeat any regulatory fee or supervisory fee or the payment thereof imposed pursuant to the Professional Athletic Competition Act is guilty of a fourth degree felony.
History: Laws 1980, ch. 90, § 27; 2005, ch. 346, § 5.
ANNOTATIONS
Delayed repeal. — For delayed repeal of this section, see 60-2A-30 NMSA 1978.
The 2005 amendment, effective June 17, 2005, changed “tax” to “regulatory fee and supervisory fee”.