10-58-10. Classification of violations.
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.
Source: SL 1985, ch 87, §13; SL 2021, ch 53, § 12.
Structure South Dakota Codified Laws
Chapter 58 - Amusement Device Tax
Section 10-58-1 - Imposition of tax--Rate.
Section 10-58-1.1 - Definition of amusement device.
Section 10-58-3 - Exemption from local fees and taxes.
Section 10-58-4 - Collection and administration.
Section 10-58-5 - Disposition of tax proceeds.
Section 10-58-9 - Collection and enforcement.
Section 10-58-10 - Classification of violations.
Section 10-58-11 - Exemption for video lottery machines--Gross receipts specifically exempted.
Section 10-58-12 - Exemption of gaming proceeds.
Section 10-58-12.1 - Exemption of cigarette sales through vending machines.