All federal taxpayer information is confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with § 10-1-28.8 or 10-1-28.9.
S.D. Codified Laws § 10-1-28.7
Federal taxpayer information confidential--Unauthorized disclosure as misdemeanor
Source: SL 1978, ch 69, § 2.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.