South Dakota Statutes
§ 42-7B-30 — Violations of taxation provisions punishable as felony or misdemeanor.
South Dakota·Title 42 RECREATION AND SPORTS·Ch. 42-6 LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO
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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South Dakota § 42-7B-30 (Violations of taxation provisions punishable as felony or misdemeanor.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1989, ch 374, § 26B.
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