3-12C-406. Knowing transmission of report with excluded compensation as misdemeanor.Any person or employer who transmits a report of compensation to the system knowing that some or all of the compensation is excluded by §3-12C-105, is guilty of a Class 1 misdemeanor. Source: SL 2017, ch 28, §5; SDCL §3-12-47.13; SL 2019, ch 22, §1.
South Dakota Legal Code