SDCL § 10-58-10: Classification of violations.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-58. AMUSEMENT DEVICE TAX
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON