{"data":{"id":"us-sd/sdcl-10-46-37","jurisdiction":"us-sd","citation":"SDCL § 10-46-37","heading":"False or fraudulent return in attempt to evade tax as misdemeanor.","body":"Any person required to make, render, sign, or certify any return or supplementary return who makes any false or fraudulent return in attempt to defeat or evade the tax imposed by this chapter is guilty of a Class 1 misdemeanor.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-37","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"39d356ff30d9d57b28e230f568e6dbaeae4344fd59dd1bc9ccfd82c5642985fb","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-36","next":"us-sd/sdcl-10-46-38"},"notice":"GroundRules: Original legal text. Not legal advice."}