{"data":{"id":"us-sd/sdcl-10-58-10","jurisdiction":"us-sd","citation":"SDCL § 10-58-10","heading":"Classification of violations.","body":"Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence.","path":["TITLE 10. TAXATION","CHAPTER 10-58. AMUSEMENT DEVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-58-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"113a3ba36c4152543c8fe2fc73d8b71871b0b503972f86c0a257067d0e25f42b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-58-9","next":"us-sd/sdcl-10-58-11"},"notice":"GroundRules: Original legal text. Not legal advice."}