(A) Enforcing entities. The Mobile Home Tax Recovery Specialists, within the Valencia County Treasurer's Office, or the Sheriff's Department, or any duly authorized law enforcement officer shall have authority to enforce the provisions of this chapter.
(B) Burden of proof. Unless otherwise provided herein, the burden of establishing a violation of this chapter has occurred is on the enforcing entity, who shall establish that the individual charged has violated this chapter beyond a reasonable doubt.
(C) Reporting alleged violations. Any person may report an alleged violation of this chapter to the Treasurer's Office or the Sheriff's Department. Upon receipt of such report, the Treasurer's Office or the Sheriff's Department shall ascertain the location, date, time and specific nature of the alleged violation.
(D) Authority of enforcing entity. If an investigation determines that a violation of this chapter exists, the enforcing entity shall have the authority to issue a written citation for violation of this chapter.
(E) Penalty for violation. Each violation of this chapter shall be punishable by a fine of no more than $300, and/or imprisonment for no more than 90 days, or both.
(F) Other remedies not affected. Other remedies as may be provided by law, for any conditions described in this chapter, are not affected by the terms of this chapter. Prosecution or conviction under this chapter shall not discharge the obligation for the payment of any taxes due under the laws of the State of New Mexico.
(Ord. 2008-02, passed 4-16-2008)