SDCL § 22-45-6: Failure to keep necessary records upon which claim is based--Violation a misdemeanor.

A person commits an offense if he:

(1) Having submitted a claim for or received payment for a good or a service under the program, intentionally fails to maintain such records as are necessary to disclose fully the nature of all a good or a service for which a claim was submitted or payment was received, or such records as are necessary to disclose fully all income and expenditures upon which rates of payment were based, for a period of at least six years following the date on which payment was received; or

(2) Knowingly destroys such records within six years from the date payment was received.

A violation of this section is a Class 1 misdemeanor.