Section 19-8-1 - Concealment of returns; defrauding state of royalty; penalty. - New Mexico Statutes

19-8-1. [Concealment of returns; defrauding state of royalty; penalty.]

Any lessee of mineral lands under this chapter who shall conceal, or attempt to conceal any of such returns, or who shall in any manner defraud, or attempt to defraud, the state out of any such royalty shall be deemed guilty of a felony, and upon conviction thereof shall be punished by a fine of not more than one thousand dollars, or by imprisonment for not more than three years, or both; and his  lease shall be forfeited in the manner hereinbefore provided in this chapter.