For each nonparticipating manufacturer located outside the United States, each importer into the United States of the nonparticipating manufacturer’s brand families that are sold in New Mexico shall bear joint and several liability with the nonparticipating manufacturer for deposit of all escrow amounts due under Section 6-4-13 N.M. Stat. Ann., payment of all penalties imposed in accordance with Section 6-4-13 N.M. Stat. Ann. and payment of all costs and attorney fees imposed in accordance with the Tobacco Escrow Fund Act N.M. Stat. Ann. § 6-4-14 to 6-4-24.