South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-58-10
Classification of violations
Official textsdlegislature.gov
Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence.
Source: view the official text
In this chapter (9 sections)
- 10-58-1 · Gross receipts tax imposed--Amusement device…
- 10-58-3 · Exemption from local fees and taxes
- 10-58-4 · Collection and administration
- 10-58-5 · Disposition of tax proceeds
- 10-58-9 · Collection and enforcement
- 10-58-10 · Classification of violations
- 10-58-11 · Exemption for video lottery machines--Gross receipts…
- 10-58-12 · Exemption of gaming proceeds
- 10-58-13 · Promulgation of rules