N.M. Stat. § 70-2-10
Perjury; punishment.
If any person of whom an oath shall be required under the provisions of this act, or
by any rule, regulation or order of the commission or division, shall willfully swear falsely
in regard to any matter or thing respecting which such oath is required, or shall willfully
make any false report or affidavit required or authorized by the provisions of this act, or
by any rule, regulation or order of the commission or division, such person shall be
deemed guilty of perjury and shall be punished by imprisonment in the state penitentiary
for not more than five years nor less than six months.