South Dakota § 42-7B-30 Violations of taxation provisions punishable as felony or misdemeanor.

South Dakota Statutes

§ 42-7B-30 — Violations of taxation provisions punishable as felony or misdemeanor.

South Dakota § 42-7B-30

Title 42RECREATION AND SPORTS

Ch. 42-6LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO

This text of South Dakota § 42-7B-30 (Violations of taxation provisions punishable as felony or 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 § 42-7B-30 (2026).

Text

Any person who:

(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter 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 file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor;

(4)Violates either subdivision (2) or subdivision (3) two or more times in any twelve - month period is guilty of a Class 6 felony. For purposes of this section "person" includes corporate officers having control, supervision of or charged with the responsibility for making tax returns or payments pursuant to this chapter.

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Any person who: (1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter 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 file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor; (4) Violates either subdivision (2) or subdivision (3) two or more times in any twelve - month period is guilty of a Class 6 felony. For purposes of this section "person" includes corporate officers having control, supervision of or charged with the responsibility for making tax returns or payments pursuant to this chapter.