47-30-9. Participation in false report or refusing to make report as misdemeanor.
Except as otherwise specially provided, any director, officer, or agent of a corporation who knowingly concurs in making or publishing a written report, exhibit, or statement of its affairs or pecuniary condition, containing a material statement which is false, or who intentionally refuses or neglects to make or deliver a written report, exhibit, or statement required by law, is guilty of a Class 2 misdemeanor.
Source: SDC 1939, §13.4309; SL 1983, ch 15, §54.
Structure South Dakota Codified Laws
Chapter 30 - Corporate Frauds And Mismanagement
Section 47-30-1 - Fraudulent subscription agreement--Misdemeanor.
Section 47-30-3 - Fraudulent prospectus or report--Felony.
Section 47-30-4 - Receipt of corporate property without proper accounting entry as theft.
Section 47-30-5 - Fraudulent corporate insolvency--Participating directors--Misdemeanor.
Section 47-30-6 - Fraudulent mutilation or falsification of corporate books as felony.
Section 47-30-7 - Refusal to permit stockholder access to books--Misdemeanor.
Section 47-30-8 - Unauthorized use of another's name in corporate publications--Misdemeanor.
Section 47-30-9 - Participation in false report or refusing to make report as misdemeanor.
Section 47-30-10 - Director's liability for failure to perform duties--Misdemeanor.
Section 47-30-11 - Director deemed to possess knowledge.
Section 47-30-12 - Presence of director at meeting as concurrence--Written dissent--Procedure.