10-62-6. 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 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 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 sixty 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.
Source: SL 2007, ch 69, §6; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 62 - Taxation Of Intermediate Care Facilities For Individuals With Intellectual Disabilities
Section 10-62-1 - Definitions.
Section 10-62-2 - Tax imposed on net revenues.
Section 10-62-3 - Collection and administration.
Section 10-62-5 - Promulgation of rules.
Section 10-62-6 - Prohibited acts--Misdemeanor or felony.
Section 10-62-7 - Books and records--Inspection--Retention period.
Section 10-62-8 - Taxes credited to general fund.
Section 10-62-9 - Implementation upon receipt of medicaid state plan amendment.