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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-37

False or fraudulent return in attempt to evade tax as misdemeanor

Official textsdlegislature.gov

Any person required to make, render, sign, or certify any return or supplementary return who makes any false or fraudulent return in attempt to defeat or evade the tax imposed by this chapter is guilty of a Class 1 misdemeanor.

Last amended: Source: SL 1939, ch 276 , § 16; SDC Supp 1960, § 57.9945; SL 1982, ch 86 , § 40.

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In this chapter (40 sections)
  1. 10-46-17 · Exemption of motor fuel used for agricultural purposes
  2. 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
  3. 10-46-19 · Manner of collection of tax
  4. 10-46-20 · Collection of tax by retailer maintaining place of business…
  5. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  6. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  7. 10-46-23 · Collection and remittance of tax by retailer
  8. 10-46-24 · Surety bond filed by retailer
  9. 10-46-25 · Securities deposited by retailer in lieu of bond
  10. 10-46-26 · Tax collected as debt of retailer
  11. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  12. 10-46-28 · Contents of return--Remittance
  13. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  14. 10-46-30 · Execution of retailers' returns
  15. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  16. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  17. 10-46-33 · Direct payment of tax by user
  18. 10-46-34 · Liability of user for tax--Returns and payments
  19. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  20. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  21. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  22. 10-46-38 · Failure to file return as misdemeanor
  23. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  24. 10-46-40 · Rules for administration--Uniformity of application
  25. 10-46-41 · Determination of tax by secretary in absence of correct…
  26. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  27. 10-46-43 · Records maintained by retailers and users--Examination and…
  28. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  29. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  30. 10-46-46 · Restoration of revoked sales tax permit
  31. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  32. 10-46-48 · Revenue credited to general fund
  33. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  34. 10-46-50 · Floor laying service subject to tax
  35. 10-46-51 · Exemption of large boats subject to excise tax
  36. 10-46-52 · Exemption of gaming proceeds
  37. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  38. 10-46-55 · Exemption of natural gas transportation services by pipeline
  39. 10-46-56 · Exemption for the use of credit card processing services
  40. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
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