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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-46E-12

Prohibited acts--Misdemeanor or felony

Official textsdlegislature.gov

Any person who:

# (1)

Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;

# (2)

Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;

# (3)

Fails to keep the records and books required by this chapter or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;

# (4)

Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor;

# (5)

Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or

# (6)

Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.
For purposes of this section, the term, person, includes an officer, member, member-manager, partner, general partner, or limited partner of an entity organized pursuant to Title 47 or 48 who has control or supervision of, or is charged with the responsibility for, making tax returns or payments pursuant to this chapter.

Last amended: Source: SL 2006, ch 58 , § 12, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 35, eff. Apr. 12, 2011.

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In this chapter (40 sections)
  1. 10-46A-15 · Contractor's excise tax license required--Application
  2. 10-46A-16 · Issuance of license--Assignment prohibited
  3. 10-46A-17 · Refusal to issue license for failure to pay tax--Bond
  4. 10-46A-18 · Exemption for floor laying
  5. 10-46A-19 · Promulgation of rules
  6. 10-46B-1 · Tax imposed on receipts from certain realty improvement…
  7. 10-46B-2 · Prime contractors and subcontractors subject to tax
  8. 10-46B-3 · Total contract price as basis of tax
  9. 10-46B-4 · Gross receipts defined--Items not deductible
  10. 10-46B-5 · Improvement without contract taxable when sold within four…
  11. 10-46B-6 · Administration of tax--Sales tax provisions applicable
  12. 10-46B-7 · Report and payment of tax
  13. 10-46B-8 · 10-46B-8. Repealed by SL 2017, ch 66, § 3
  14. 10-46B-9 · Municipal tax on contractors--Rate--Restitution
  15. 10-46B-10 · Contractors may list excise and use taxes as separate line…
  16. 10-46B-11 · Personal liability of officers, managers, or partners of…
  17. 10-46B-12 · Prospective application of increases in tax
  18. 10-46B-13 · Contractor's excise tax license required--Application
  19. 10-46B-14 · Issuance of license--Assignment prohibited
  20. 10-46B-15 · Refusal to issue license for failure to pay tax--Bond
  21. 10-46B-16 · Exemption for floor laying
  22. 10-46B-17 · Allocation of certain revenues to water and environment fund
  23. 10-46B-18 · Promulgation of rules
  24. 10-46C-1 · 10-46C-1. Repealed by SL 2014, ch 63, § 1
  25. 10-46C-2 · 10-46C-2. Repealed by SL 2003, ch 49, § 5
  26. 10-46C-3 · 10-46C-3 to 10-46C-11. Repealed by SL 2014, ch 63, §§ 2 to 10
  27. 10-46D-1 · 10-46D-1 to 10-46D-12. Repealed by SL 2006, ch 57, § 13,…
  28. 10-46E-1 · Gross receipts tax imposed--Farm machinery, attachment…
  29. 10-46E-2 · Tax imposed on use, storage, and consumption of farm…
  30. 10-46E-3 · Tax imposed on use, storage, and consumption of farm…
  31. 10-46E-4 · Farm machinery defined
  32. 10-46E-5 · Farm machinery, attachment units, and irrigation equipment…
  33. 10-46E-6 · Tax collection and administration
  34. 10-46E-7 · Filing of returns and payment of tax due
  35. 10-46E-8 · Application of chapters 10-45 and 10-46
  36. 10-46E-9 · Revenue deposited in general fund
  37. 10-46E-10 · Rental of fertilizer and pesticide devices…
  38. 10-46E-11 · Promulgation of rules
  39. 10-46E-12 · Prohibited acts--Misdemeanor or felony
  40. 10-46E-13 · Credit for sales, use, or gross receipts tax paid to…
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