N.M. Stat. § 63-1-40
[False entries or reports; liability.]
Any officer of a railroad corporation who wilfully gives a certificate, or wilfully makes
an official report, or gives public notice, or makes an entry in any of the records or
books of the corporation concerning the corporation or its business, which is false in any
material representation, shall be liable for all the damages resulting therefrom, to any
person injured thereby; and if two or more officers unite or participate in the commission
of any of the acts herein designated, they shall be jointly and severally liable for such
damages.