10-46-38. Failure to file return as misdemeanor.
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/sd/title-10/chapter-10-46/10-46-38A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any retailer or other person failing or refusing to furnish any return by this chapter required to be made or failing or refusing to furnish a supplemental return or other data required by the secretary of revenue is guilty of a Class 1 misdemeanor.