N.M. Stat. § 60-1A-26
Illegal use of pari-mutuel wagering. (Repealed effective
July 1, 2028.)
A. A person shall not use pari-mutuel wagering except as permitted by the
commission pursuant to the Horse Racing Act or pursuant to other state law providing
licensing of persons to use pari-mutuel wagering.
B. A person who, directly or indirectly, uses pari-mutuel wagering in a manner that
is not authorized by the commission or other state law is guilty of a fourth degree felony
and upon conviction shall be sentenced pursuant to Section 31-18-15 NMSA 1978.