Liability shall be joint and several for any act committed by two or more persons in violation of the Fraud Against Taxpayers Act [44-9-1 NMSA 1978]. History: Laws 2007, ch. 40, § 13.
Joint and several liability
NMSA 1978, § 44-9-13 — under Article 9.
NMSA 1978, § 44-9-13