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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46-38

Failure to file return as misdemeanor

Official textsdlegislature.gov

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.

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In this chapter (40 sections)
  1. 10-46-18 · Delivery in state as prima facie evidence of sale for use in…
  2. 10-46-19 · Manner of collection of tax
  3. 10-46-20 · Collection of tax by retailer maintaining place of business…
  4. 10-46-21 · Semiannual report of sales by retailer maintaining place of…
  5. 10-46-22 · Permit for collection of tax by retailer not maintaining…
  6. 10-46-23 · Collection and remittance of tax by retailer
  7. 10-46-24 · Surety bond filed by retailer
  8. 10-46-25 · Securities deposited by retailer in lieu of bond
  9. 10-46-26 · Tax collected as debt of retailer
  10. 10-46-27 · 10-46-27. Repealed by SL 2010, ch 64, § 1
  11. 10-46-28 · Contents of return--Remittance
  12. 10-46-29 · 10-46-29. Repealed by SL 2010, ch 64, § 4
  13. 10-46-30 · Execution of retailers' returns
  14. 10-46-31 · Amounts of tax paid on conditional sales or installment…
  15. 10-46-32 · Collection of tax by deduction from motor fuel tax refunds
  16. 10-46-33 · Direct payment of tax by user
  17. 10-46-34 · Liability of user for tax--Returns and payments
  18. 10-46-35 · 10-46-35. Repealed by SL 1982, ch 86, § 39
  19. 10-46-36 · 10-46-36. Repealed by SL 1981, ch 106, § 1
  20. 10-46-37 · False or fraudulent return in attempt to evade tax as…
  21. 10-46-38 · Failure to file return as misdemeanor
  22. 10-46-39 · Administration and enforcement--Sales tax procedural and…
  23. 10-46-40 · Rules for administration--Uniformity of application
  24. 10-46-41 · Determination of tax by secretary in absence of correct…
  25. 10-46-42 · Secretary's certificate as prima facie evidence of failure…
  26. 10-46-43 · Records maintained by retailers and users--Examination and…
  27. 10-46-44 · Revocation of retailer's sales tax permit on failure to…
  28. 10-46-45 · Notice and hearing on revocation of permit or authority to…
  29. 10-46-46 · Restoration of revoked sales tax permit
  30. 10-46-47 · 10-46-47. Repealed by SL 2017, ch 66, § 1
  31. 10-46-48 · Revenue credited to general fund
  32. 10-46-49 · 10-46-49. Repealed by SL 2001, ch 56, § 14
  33. 10-46-50 · Floor laying service subject to tax
  34. 10-46-51 · Exemption of large boats subject to excise tax
  35. 10-46-52 · Exemption of gaming proceeds
  36. 10-46-53 · 10-46-53, 10-46-54. Repealed by SL 1995, ch 68, §§ 40, 41
  37. 10-46-55 · Exemption of natural gas transportation services by pipeline
  38. 10-46-56 · Exemption for the use of credit card processing services
  39. 10-46-57 · 10-46-57. Repealed by SL 2004, ch 94, § 12
  40. 10-46-58 · Passenger transportation tax imposed--Transportation within…
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