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Fraud Against Taxpayers Act – N.M. Stat. Ann. §44-9-3

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Under the Fraud Against Taxpayers Act, a person may not:

  •         Knowingly present to an employee, officer or agent of New Mexico a false or fraudulent claim for payment of approval
  •         Conspire to defraud the state by obtaining approval or payment on a false or fraudulent claim; or
  •         Conspire to make, use or cause to be made or used, a false, misleading or fraudulent record or statement to conceal, avoid or decrease an obligation to pay or transmit money or property to the state.

Violators of the Act are liable for three times the amount of damages sustained by the state, a civil penalty between $5,000 and $10,000 for each violation, the costs of a civil action brought to recover damages or penalties, and reasonably attorney fees.  If the court finds that the violator assisted the attorney general with all known information and cooperated with the investigation, the court may assess a lighter penalty not less than two times the amount of damages sustained by the state.

Current as of June 2015