7-15A-16. Civil penalties; under-mileage reporters; under-weight reporters.
Any person required to file a report pursuant to Subsection B of Section 7-15A-8 NMSA 1978 that is determined to have reported less than the mileage actually traveled on New Mexico highways during a tax payment period or less than the actual gross vehicle weight traveled during a tax payment period shall, in addition to any other applicable fees, penalties and interest, pay an additional penalty computed in accordance with the following schedule:
Weight Distance Tax Owed Per Period Penalty $1 to $99 $ 100 $100 to $499 $ 500 $500 to $999 $1,000 $1,000 to $1,499 $1,500 $1,500 to $1,999 $2,000 $2,000 to $2,499 $2,500 $2,500 to $2,999 $3,000 $3,000 and over $4,000.