{"data":{"id":"us-sd/sdcl-10-46-38","jurisdiction":"us-sd","citation":"SDCL § 10-46-38","heading":"Failure to file return as misdemeanor.","body":"Any retailer or other person failing or refusing to furnish any return by this chapter required to be made or failing or refusing to furnish a supplemental return or other data required by the secretary of revenue is guilty of a Class 1 misdemeanor.","path":["TITLE 10. TAXATION","CHAPTER 10-46. USE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-46-38","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"90a43aff203ddd160a27ebfe134b784fff3abe3b1b65a51b1cd61275f99d858f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-46-37","next":"us-sd/sdcl-10-46-39"},"notice":"GroundRules: Original legal text. Not legal advice."}