Section 10-46-38 - Failure to file return as misdemeanor

10-46-38. Failure to file return as misdemeanor.Any retailer or other person failing or refusing to furnish any return by this chapter required to be made or failing or refusing to furnish a supplemental return or other data required by the secretary of revenue is guilty of a Class 1 misdemeanor. Source: SL 1939, ch 276, §17; SDC Supp 1960, §57.9946; SL 1981, ch 106, §9; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.