South Dakota Codified Laws 10-1-28.3. Return information confidential–Unauthorized disclosure as misdemeanor
Current as of: 2023 | Check for updates
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Returns and return information are confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with §§ 10-1-28.4 and 10-1-28.5.
Attorney's Note
Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 1 misdemeanor | up to 1 year | up to $2,00 |
Source: SL 1978, ch 70, § 3.