42-7B-30. Violations of taxation provisions punishable as felony or misdemeanor.
134 words·~1 min read·
/sd/title-42/chapter-42-7/42-7b-30·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 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.