S.D. Codified Laws § 10-58-10

Current through the 2024 Legislative Session

Section 10-58-10 - Classification of violations

Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence.

SDCL 10-58-10

SL 1985, ch 87, § 13; SL 2021, ch 53, § 12.

Amended by S.L. 2021, ch. 53,s. 12, eff. 7/1/2021.