N.M. Stat. § 7-1-76
Revealing information concerning taxpayers.
A person who reveals to another person any return or return information that is
prohibited from being revealed pursuant to Section 7-1-8 NMSA 1978 or who uses a
return or return information for any purpose that is not authorized by Sections 7-1-8
through 7-1-8.11 NMSA 1978 is guilty of a misdemeanor and shall, upon conviction
thereof, be fined not more than one thousand dollars ($1,000) or imprisoned up to one
year, or both, together with costs of prosecution, and shall not be employed by the state
for a period of five years after the date of the conviction.