47-30-9. Participation in false report or refusing to make report as misdemeanor.
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/sd/title-47/chapter-47-30/47-30-9A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Except as otherwise specially provided, any director, officer, or agent of a corporation who knowingly concurs in making or publishing a written report, exhibit, or statement of its affairs or pecuniary condition, containing a material statement which is false, or who intentionally refuses or neglects to make or deliver a written report, exhibit, or statement required by law, is guilty of a Class 2 misdemeanor.