N.M. Stat. § 13-1-198
Kickbacks; additional civil penalty.
Upon a showing that a subcontractor made a kickback to a prime contractor or a
higher-tier subcontractor in connection with the award of a subcontract or order
thereunder, it is conclusively presumed that the amount thereof was included in the
price of the subcontract or order and ultimately borne by the state agency or a local
public body. An amount equal to the kickback is imposed as a civil penalty by the state
agency or a local public body upon the recipient and upon the subcontractor making
such kickbacks in addition but pursuant to the terms and conditions of Section 169 [13-
1-196 NMSA 1978] of the Procurement Code.