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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-43-46

False or fraudulent return or information with intent to evade legal requirements as misdemeanor--Civil penalty

Official textsdlegislature.gov

Any person, corporation, or any officer or employee of a corporation, or member or employee of any partnership, who, with intent to evade any of the requirements of this chapter or any lawful requirements of the secretary of revenue pursuant to this chapter, makes a false or fraudulent return or statement or supplies false or fraudulent information is guilty of a Class 1 misdemeanor. In addition, the person, corporation, officer, employee, or member is liable for a civil penalty of not more than five thousand dollars, to be recovered by the attorney general, in the name of the state. The civil penalty is in addition to all other penalties in this chapter.

Last amended: Source: SDC 1939, § 57.9922; SL 1982, ch 86 , § 31; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37 , § 104; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-43-3 · 10-43-3. Repealed by SL 1977, ch 96, § 20
  2. 10-43-4 · Time of liability for tax--Rate of tax--Minimum
  3. 10-43-5 · Income tax in lieu of other taxes
  4. 10-43-6 · 10-43-6 to 10-43-10. Repealed by SL 1977, ch 96, § 20
  5. 10-43-11 · 10-43-11. Repealed by SL 1978, ch 83, § 3
  6. 10-43-12 · 10-43-12 to 10-43-22. Repealed by SL 1977, ch 96, § 20
  7. 10-43-23 · 10-43-23. Repealed by SL 1977, ch 96, § 20
  8. 10-43-24 · 10-43-24. Repealed by SL 1977, ch 96, § 20
  9. 10-43-25 · 10-43-25. Repealed by SL 1977, ch 96, § 20
  10. 10-43-26 · 10-43-26 to 10-43-29. Repealed by SL 1977, ch 96, § 20
  11. 10-43-30 · Time for filing annual return and paying tax--Penalty and…
  12. 10-43-31 · 10-43-31, 10-43-32. Repealed by SL 2016, ch 62, §§ 12, 13
  13. 10-43-33 · 10-43-33. Repealed by SL 1977, ch 96, § 20
  14. 10-43-34 · Final return on dissolution
  15. 10-43-35 · 10-43-35. Repealed by SL 1977, ch 96, § 20
  16. 10-43-36 · Consolidated report of related corporations
  17. 10-43-37 · 10-43-37. Repealed by SL 1978, ch 83, § 4
  18. 10-43-38 · 10-43-38 to 10-43-42. Repealed by SL 1977, ch 96, § 20
  19. 10-43-43 · 10-43-43. Repealed by SL 1977, ch 96, § 20
  20. 10-43-44 · 10-43-44, 10-43-45. Repealed by SL 1977, ch 96, § 20
  21. 10-43-46 · False or fraudulent return or information with intent to…
  22. 10-43-47 · 10-43-47. Repealed by SL 1977, ch 96, § 20
  23. 10-43-48 · 10-43-48. Repealed by SL 1978, ch 70, § 6
  24. 10-43-49 · 10-43-49. Repealed by SL 1977, ch 96, § 20
  25. 10-43-50 · 10-43-50. Repealed by SL 2016, ch 63, § 4
  26. 10-43-51 · 10-43-51, 10-43-51.1. Repealed by SL 2016, ch 63, §§ 5, 6
  27. 10-43-52 · 10-43-52, 10-43-53. Superseded
  28. 10-43-54 · 10-43-54. Repealed by SL 2019, ch 64, § 1
  29. 10-43-55 · 10-43-55. Repealed by SL 2016, ch 63, § 7
  30. 10-43-56 · 10-43-56 to 10-43-59. Repealed by SL 1977, ch 96, § 20
  31. 10-43-60 · 10-43-60. Repealed by SL 2016, ch 63, § 8
  32. 10-43-61 · 10-43-61. Repealed by SL 1977, ch 96, § 20
  33. 10-43-62 · 10-43-62 to 10-43-67. Repealed by SL 2016, ch 62, §§ 17 to 22
  34. 10-43-68 · 10-43-68. Repealed by SL 1977, ch 96, § 20
  35. 10-43-69 · 10-43-69 to 10-43-72. Repealed by SL 2016, ch 62, §§ 23 to 26
  36. 10-43-73 · Tax payment as condition precedent to doing…
  37. 10-43-74 · 10-43-74. Repealed by SL 1982, ch 86, § 32
  38. 10-43-75 · 10-43-75. Repealed by SL 1977, ch 96, § 20
  39. 10-43-76 · Percentage of proceeds retained by state--Payment of…
  40. 10-43-77 · Apportionment of funds among taxing subdivisions
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