10-46E-12. Prohibited acts--Misdemeanor or felony.
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 thirty 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 this chapter 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 thirty days from the date the return is due is guilty of a Class 1 misdemeanor;
(5)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or
(6)Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.
For purposes of this section, the term, person, includes an officer, member, member-manager, partner, general partner, or limited partner of an entity organized pursuant to Title 47 or 48 who has control or supervision of, or is charged with the responsibility for, making tax returns or payments pursuant to this chapter.
Source: SL 2006, ch 58, §12, eff. Apr. 1, 2006; SL 2011, ch 1 (Ex. Ord. 11-1), §35, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 46E - Excise Tax On Farm Machinery, Farm Attachment Units,
Section 10-46E-4 - Farm machinery defined.
Section 10-46E-6 - Tax collection and administration.
Section 10-46E-7 - Filing of returns and payment of tax due.
Section 10-46E-8 - Application of chapters 10-45 and 10-46.
Section 10-46E-9 - Revenue deposited in general fund.
Section 10-46E-10 - Rental of fertilizer and pesticide devices exempt--Conditions.
Section 10-46E-11 - Promulgation of rules.