State ex rel. Foy v. Austin Capital Management, Ltd.

OPINION

CASTILLO, Chief Judge.

{1} New Mexico’s Fraud Against Taxpayers Act, NMSA 1978, §§ 44-9-1 to -14 (2007) (FATA or the Act) was passed in 2007. The next year, Plaintiffs filed a qui tarn action under the Act alleging violations that occurred as early as 2003. Although these alleged acts predate the effective date of FATA, they fall within the period provided for in FATA’s retroactivity provision, Section 44-9-12(A) (applying the Act to violations occurring from 1987 forward). Defendants argued that FATA’s retroactivity provision violates the federal and state Ex Post Facto Clauses and is…