Any person or employer who transmits a report of compensation to the system knowing that some or all of the compensation is excluded by § 3-12C-105, is guilty of a Class 1 misdemeanor.
S.D. Codified Laws § 3-12C-406
Knowing transmission of report with excluded compensation as misdemeanor
Known as the South Dakota Retirement Act
The act spans §§ 3-12C-1001 to 3-12C-907 (298 sections).
Source: SL 2017, ch 28, § 5; SDCL § 3-12-47.13; SL 2019, ch 22, § 1.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.