SDCL § 34-27-14: Violation or failure to maintain records as misdemeanor.

Any person, officer, agent, or employee of any other person or of any corporation or partnership who shall:

(1) Refuse or fail to furnish correctly any information in his possession or shall furnish false information affecting any certificate or record required by this chapter;

(2) Intentionally alter, otherwise than as provided by § 34-25-51, or falsify any record required by this chapter; or

(3) Being a person, firm, association, church, religious or benevolent society, or corporation, or an employee, officer, or agent thereof, owning or having under his or its control, any cemetery or place of burial, fail, neglect, or refuse to keep and maintain the record of burials as required by this chapter;

is guilty of a Class 2 misdemeanor.