New Mexico Jury Instruction - Tax Evasion - General Charge
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FAQ
Section 8.02 - Mistake of Fact (a) It is a defense to prosecution that the actor through mistake formed a reasonable belief about a matter of fact if his mistaken belief negated the kind of culpability required for commission of the offense.
In a criminal case, the burden of proof must be beyond a reasonable doubt. In civil cases, the burden of proof is by a preponderance of the evidence. The judge will explain what these terms mean for a given case in the jury instructions.
The judge will advise the jury that it is the sole judge of the facts and of the credibility (believability) of witnesses. He or she will note that the jurors are to base their conclusions on the evidence as presented in the trial, and that the opening and closing arguments of the lawyers are not evidence.
Jury Instructions Title 21, United States Code, Section 841(a)(1) makes it a crime for a physician to knowingly or intentionally distribute or dispense a controlled substance unless it was done within the usual course of professional prac- tice and for a legitimate medical purpose.