Section 42-7B-30 - Violations of taxation provisions punishable as felony or misdemeanor. - South Dakota Statutes

42-7B-30. Violations of taxation provisions punishable as felony or misdemeanor. Any person who:
(1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter guilty of a Class 6 felony;
(2) Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;
(3) Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor;
(4) Violates either subdivision (2) or subdivision (3) two or more times in any twelve-month period is guilty of a Class 6 felony.
For purposes of this section "person" includes corporate officers having control, supervision of or charged with the responsibility for making tax returns or payments pursuant to this chapter.

Source: SL 1989, ch 374, § 26B.