Section 76-15-8 - Assessments; collection. - New Mexico Statutes

76-15-8. [Assessments; collection.]

Any assessment herein levied, in such specified amount as may be determined by the director pursuant to the provisions of this act [76-15-1 to 76-15-9 NMSA 1978], shall constitute a personal debt of every person so assessed and shall be due and payable to the director when payment is called for by the director. In the event of failure of such person or persons to pay any such assessment upon the date determined by the director, the director may file a complaint against such person or persons in a state court of competent jurisdiction for the collection thereof.