N.M. Stat. § 27-2B-9
Mandatory school attendance.
If a minor member of a benefit group has three unexcused absences from school
during a grading period, his parent shall notify the department of the absences within
fourteen days. The department may impose a sanction on the benefit group that
reduces the cash assistance by the amount the minor member would otherwise receive
only after the department refers the minor member to the appropriate state agency,
counselor or community program for appropriate resolution of the attendance problem.
The department shall not consider participation in cultural and religious activities an
unexcused absence, as long as the student has parental consent.