{"data":{"id":"us-sd/sdcl-42-7b-30","jurisdiction":"us-sd","citation":"SDCL § 42-7B-30","heading":"Violations of taxation provisions punishable as felony or misdemeanor.","body":"Any person who:\n(1) Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter guilty of a Class 6 felony;\n(2) Fails to pay tax due under this chapter within thirty days from the date the tax becomes due is guilty of a Class 1 misdemeanor;\n(3) Fails to file a return required by this chapter within thirty days from the date the return is due is guilty of a Class 1 misdemeanor;\n(4) Violates either subdivision (2) or subdivision (3) two or more times in any twelve-month period is guilty of a Class 6 felony.\nFor purposes of this section \"person\" includes corporate officers having control, supervision of or charged with the responsibility for making tax returns or payments pursuant to this chapter.","path":["TITLE 42. RECREATION AND SPORTS","CHAPTER 42-7B. LIMITED CARD GAMES, SLOT MACHINES, CRAPS, ROULETTE, AND KENO"],"source_url":"https://sdlegislature.gov/Statutes/42-7B-30","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"0c567f162d906bed0a963785c8ad73eccdf956961302848d7dbd54988b918a59","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-42-7b-29","next":"us-sd/sdcl-42-7b-31"},"notice":"GroundRules: Original legal text. Not legal advice."}