Any person required to make, render, sign, or certify any return or supplementary return who makes any false or fraudulent return in attempt to defeat or evade the tax imposed by this chapter is guilty of a Class 1 misdemeanor.
S.D. Codified Laws § 10-46-37
False or fraudulent return in attempt to evade tax as misdemeanor
Applied in 1 court decision — leading case Matter of Discipline of Russell (2011)
Most recently applied in Matter of Discipline of Russell (April 2011)
Source: SL 1939, ch 276, § 16; SDC Supp 1960, § 57.9945; SL 1982, ch 86, § 40.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.