A premium tax return and premium tax return information is confidential. It is a Class 1 misdemeanor to disclose this information except pursuant to §§ 58-4-50 to 58-4-54, inclusive.

Attorney's Note

Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 1 misdemeanorup to 1 yearup to $2,00
For details, see § 22-6-2

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Source: SL 2012, ch 242, § 4.