(A) Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99.
(B) (1) If any vendor makes a return as required by §§ 35.020 through 35.032, without paying the tax then due, he or she shall be liable for the tax and a penalty equal to 10% thereof, but not less than $100 penalty in addition to the tax, without notice from the town with regard thereto. Any penalty so assessed shall be added to the principal amount of tax due; interest at the rate of 1.5% per month. This represents an annual percentage rate of 18%. Interest shall be assessed 15 days after receipt of the return, and shall be computed from the date of receipt. The Town Clerk-Treasurer will give the delinquent vendor written notice at the vendor’s local address.
(2) If any vendor neglects or refuses to make a return and pay the tax as required by §§ 35.020 through 35.032, the Town Clerk-Treasurer or designee shall make an estimate based upon any information in its possession, or that may come into its possession of the amount of the rent of the delinquent vendor, for the period, with respect to which the vendor has failed to make return, and upon the basis of the estimate amount shall compute and assess the tax payable by the delinquent vendor, adding to the sum thus arrived at a penalty equal to 10% thereof, but not less than $100. Any penalty so assessed shall be added to the principal amount of tax due; the entire balance of tax-plus-penalty shall then accrue interest at the rate of 1.5% per month. This represents an annual percentage rate of 18%. Interest shall be assessed 15 days after the due date of the tax, and shall be computed from the due date. The Town Clerk-Treasurer will give the delinquent vendor written notice of the estimated tax penalty and interest, which notice will be mailed to the vendor’s local address.
(3) If payments are not received within 15 days of the mailing of the notice, the Town Clerk- Treasurer may bring an action in law or equity in a court of law for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal balance plus penalties at the rate of 1.5% per month. This represents an annual percentage rate of 18%. If the town attempts collection through an Attorney or the Town Attorney for any purpose with regard to §§ 35.020 through 35.032, the vendor shall be liable to the town for all costs, fees paid to the Attorney or Town Attorney, and all other expenses incurred in connection therewith. Any sums so paid to an attorney or the Town Attorney by the town, and all costs and other expenses shall accrue interest at the same rate, and in the same manner, as interest assessed on the tax-plus-penalty, and the vendor shall be liable to the town therefor. Interest shall be computed from the date of payment to the attorney or Town Attorney.
(4) The amount of any unpaid balance, plus penalties and interest as stated above, shall constitute a lien on the subject property which, at the town’s option, may be foreclosed pursuant to NMSA § 3-36-6.
(5) Any person, firm or corporation violating any of the provisions of §§ 35.020 through 35.032 shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in an amount not to exceed $500 or by imprisonment not to exceed 90 days or by both the fine and imprisonment. Each day the violation is committed or permitted to continue, shall constitute a separate offense and shall be punishable as such hereunder.
(Ord. 622, passed 1-15-2002)
(C) Any person failing to make reports and remittances as provided in §§ 35.075 through 35.081 or knowingly selling or distributing gasoline without paying the tax thereon as specified in §§ 35.075 through 35.081 shall be guilty of a misdemeanor and shall be punished by a fine not to exceed $300 or by imprisonment not to exceed 90 days. Each sale made without the tax being paid thereon, or failure to make the report, shall constitute a separate offense.
(Ord. 386, passed 11-10-1958)