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.
S.D. Codified Laws § 10-58-10
Classification of violations
Source: SL 1985, ch 87, § 13; SL 2021, ch 53, § 12.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.