SDCL § 37-1-18: Failure to attend or produce evidence as contempt.

Any person, officer, or agent in the service or employment of any corporation, limited liability company, partnership, or association of persons, who neglects or refuses to make returns, attend, and testify or answer any lawful requirement provided for in this chapter, or produce records, documents, or other evidence, if in the person's custody, control, or power to do so, in obedience to the subpoenas of the courts, is guilty of contempt and shall be punished as provided by law.