South Dakota Statutes
§ 10-46-37 — False or fraudulent return in attempt to evade tax as misdemeanor.
South Dakota § 10-46-37
This text of South Dakota § 10-46-37 (False or fraudulent return in attempt to evade tax as misdemeanor.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-46-37 (2026).
Text
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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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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Bluebook (online)
South Dakota § 10-46-37, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-46-37.