SANTA FE, N.M.—An Espanola tax preparer is being accused of filing false tax returns on behalf of nearly two dozen northern New Mexico residents over two years.

The state Taxation and Revenue Department says John Alex Salazar was indicted on 16 counts of tax fraud earlier this week. The 62-year-old Salazar is accused of claiming fraudulent deductions and farming losses.

The department says the false claims cost the state more than $40,000.

Taxation and Revenue Secretary Demesia Padilla is warning taxpayers that they are responsible for paying back any refunds that were falsely claimed.

State officials say Salazar is the second tax preparer who has been indicted on tax fraud charges in less than a month.