10-45D-14. Prohibited acts--Misdemeanor or felony.

192 words·~1 min read·/sd/title-10/chapter-10-45/10-45d-14

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person who:

(1)Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by §§ 10-45D-1 to 10-45D-2 , inclusive, is guilty of a Class 6 felony;

(2)Fails to pay tax due under §§ 10-45D-1 to 10-45D-14 , inclusive, within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;

(3)Fails to keep the records and books required by § 10-45D-13 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;

(4)Fails to file a return required by §§ 10-45D-1 to 10-45D-14 , inclusive, within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;

(5)Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of §§ 10-45D-1 to 10-45D-14 , inclusive, is guilty of a Class 1 misdemeanor; or

(6)Violates either subdivision

(2)or subdivision

(4)of this section two or more times in any twelve-month period is guilty of a Class 6 felony.