N.M. Stat. § 4-44-28
[Collection of fees, commissions, mileage and per diem;
accounts; payment to county treasurer.]
All county officers shall respectively charge and collect all fees, commissions,
mileage and per diem heretofore and now, or which hereafter may be authorized by law
to be charged and collected for official services rendered by them, and shall keep an
accurate and itemized account thereof, and on or before the tenth day of each month
pay the same over to the county treasurer of their respective counties, accompanying
each remittance by a verified copy of the itemized account covered thereby, which
verified copy shall be retained on file by said treasurer. All such county officers shall in
like manner account for and pay over to the county treasurer of their respective
counties, all such fees, commissions, mileage and per diem heretofore earned and
hereafter collected for official services rendered by them from the respective dates
when they qualified as such officers.