10-46-37. False or fraudulent return in attempt to evade tax as misdemeanor.
40 words·~1 min read·
/sd/title-10/chapter-10-46/10-46-37A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.