N.M. Stat. § 59A-53-13
Liability for unauthorized expenditure.
Any person who shall expend, or direct or permit the expenditure of, any money
distributed from the fire protection fund for purposes not expressly authorized by
Chapter 59A, Article 53 NMSA 1978 or by rules duly promulgated by the marshal
pursuant to that article shall be personally liable to the state of New Mexico for the full
amount of the money wrongfully expended, together with interest thereon and costs. An
action to recover the amount of any wrongful expenditure may be commenced by the
attorney general or the district attorney in the county in which the wrongful expenditure
was made, upon the filing with the officer of a verified statement describing the wrongful
expenditure.