N.M. Stat. § 66-3-502
Reports by owners of stolen and recovered vehicles or
motor vehicles.
A. The owner or person having a lien or encumbrance upon a vehicle or motor
vehicle that has been stolen or embezzled may notify the New Mexico state police or
other appropriate law enforcement agency of the theft or embezzlement but, in the
event of an embezzlement, may make a report only after having procured the issuance
of a warrant for the arrest of the person charged with the embezzlement.
B. Every owner or other person who has given any such notice shall immediately
notify the New Mexico state police or the law enforcement agency that took the report of
a recovery of the vehicle.