10-46B-11.1. Violation of chapter as criminal offense--Classification.
Any person who:
(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;
(2)Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;
(3)Fails to keep the records and books required by §10-45-45 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;
(4)Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;
(5)Engages in business under this chapter without obtaining a contractor's excise tax license is guilty of a Class 1 misdemeanor;
(6)Engages in business under this chapter after the person's contractor's excise tax license has been revoked by the secretary of revenue is guilty of a Class 6 felony;
(7)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony; or
(8)Engages in business under this chapter without obtaining a contractor's excise tax license after having been notified in writing by the secretary of revenue that the person is a contractor subject to the provisions of the contractors' excise tax laws is guilty of a Class 6 felony. It is not a violation of this subdivision if the person engaging in business files an application for a contractor's excise tax license and meets all lawful prerequisites for obtaining such license within three days from receipt of written notice from the secretary.
For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing tax returns or remitting tax payments pursuant to §10-46B-11.
Source: SL 1988, ch 121, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2004, ch 96, §4; SL 2009, ch 49, §7; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 46B - Alternate Realty Improvement Contractor's Excise Tax
Section 10-46B-1 - Tax imposed on receipts from certain realty improvement contracts--Rate of tax.
Section 10-46B-1.1 - Tax measured on accrual basis.
Section 10-46B-1.2 - Tax paid on cash basis.
Section 10-46B-1.3 - Taxes on receipts of worthless accounts.
Section 10-46B-2 - Prime contractors and subcontractors subject to tax.
Section 10-46B-3 - Total contract price as basis of tax.
Section 10-46B-4 - Gross receipts defined--Items not deductible.
Section 10-46B-6 - Administration of tax--Sales tax provisions applicable.
Section 10-46B-7 - Report and payment of tax.
Section 10-46B-9 - Municipal tax on contractors--Rate--Restitution.
Section 10-46B-11.1 - Violation of chapter as criminal offense--Classification.
Section 10-46B-12 - Prospective application of increases in tax.
Section 10-46B-13 - Contractor's excise tax license required--Application.
Section 10-46B-14 - Issuance of license--Assignment prohibited.
Section 10-46B-15 - Refusal to issue license for failure to pay tax--Bond.
Section 10-46B-16 - Exemption for floor laying.
Section 10-46B-16.1 - Exemption of repair shops, locksmiths, and locksmith shops.
Section 10-46B-17 - Allocation of certain revenues to water and environment fund.