South Dakota Statutes
§ 10-46-37 — False or fraudulent return in attempt to evade tax as misdemeanor.
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.
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South Dakota § 10-46-37 (False or fraudulent return in attempt to evade tax as misdemeanor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Matter of Discipline of Russell
2011 S.D. 17 (South Dakota Supreme Court, 2011)
Legislative History
SL 1939, ch 276, § 16; SDC Supp 1960, § 57.9945; SL 1982, ch 86, § 40.
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