South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: 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.

Source: official text