South Dakota Codified Laws 10-58-10. Classification of violations
Current as of: 2023 | Check for updates
|
Other versions
Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense’s occurrence.
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 6 felony | up to 2 years | up to $4,000 |
| Class 1 misdemeanor | up to 1 year | up to $2,00 |
Source: SL 1985, ch 87, § 13; SL 2021, ch 53, § 12.