South Dakota Codified Laws 42-7B-30. Violations of taxation provisions punishable as felony or misdemeanor
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;
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 |
Terms Used In South Dakota Codified Laws 42-7B-30
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(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.
Source: SL 1989, ch 374, § 26B.