10-45D-14. Prohibited acts--Misdemeanor or felony. Any person who:(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by §§10-45D-1 to 10-45D-2, inclusive, is guilty of a Class 6 felony;(2)Fails to pay tax due under §§10-45D-1 to 10-45D-14, inclusive, within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;(3)Fails to keep the records and books required by §10-45D-13 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;(4)Fails to file a return required by §§10-45D-1 to 10-45D-14, inclusive, within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;(5)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of §§10-45D-1 to 10-45D-14, inclusive, is guilty of a Class 1 misdemeanor; or(6)Violates either subdivision (2) or subdivision (4) of this section two or more times in any twelve-month period is guilty of a Class 6 felony. Source: SL 2002, ch 63, §14; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §2; SL 2011, ch 1 (Ex. ) of this section two or more times in any twelve-month period is guilty of a Class 6 felony. Source: SL 2002, ch 63, §14; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §2; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code