7-38-12. Property transfers; copies of documents to be furnished to assessor; penalty for violation.
A. Whenever a deed or real estate contract transferring an interest in real property is received by a county clerk for recording, a copy of the deed or real estate contract shall be given to the county assessor by the clerk.
B. A county clerk who willfully fails to comply with this section is guilty of a petty misdemeanor, punishable in accordance with the Criminal Code [30-1-1 NMSA 1978].