{"data":{"id":"us-sd/sdcl-10-52a-8","jurisdiction":"us-sd","citation":"SDCL § 10-52A-8","heading":"Penalties for violations.","body":"Any person who:\n(1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 6 felony;\n(2) Fails to pay tax due under this chapter within sixty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;\n(3) Fails to keep the records and books required by § 10-52A-9 or refuses to exhibit these records to the secretary of revenue or the secretary's agents for the purpose of examination is guilty of a Class 1 misdemeanor;\n(4) Fails to file a return required by this chapter within sixty days from the date the return is due is guilty of a Class 1 misdemeanor;\n(5) Willfully violates any rule of the secretary of revenue for the administration and enforcement of the provisions of this chapter is guilty of a Class 1 misdemeanor; or\n(6) Violates either subdivision (2) or subdivision (4) two or more times in any twelve-month period is guilty of a Class 6 felony.","path":["TITLE 10. TAXATION","CHAPTER 10-52A. MUNICIPAL GROSS RECEIPTS TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-52A-8","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"eabaf774a695d70e1ed40cdf063cc45e81571103748e0fe2cb9fe70b5178979d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-52a-7","next":"us-sd/sdcl-10-52a-9"},"notice":"GroundRules: Original legal text. Not legal advice."}