Gathings V. Bureau Of Revenue

The appeal is concerned with penalties assessed under § 72-13-82(A), N.M.S.A. 1953 (Repl. Vol. 10, pt. 2, Supp.1973) on the basis that the taxpayers (Robert O. Gathings and Nedra Gathings) were negligent in failing to pay state income tax when due. The taxpayers contend: (1) they were not negligent; (2) the penalties deprived them of equal protection of the law; and (3) the word "negligence" is void for vagueness.