Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 46 - Use Tax > Section 10-46-37 - False or fraudulent return in attempt to evade tax as misdemeanor.

Section 10-46-37 - False or fraudulent return in attempt to evade tax as misdemeanor.

10-46-37. False or fraudulent return in attempt to evade tax as misdemeanor. 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.

Source: SL 1939, ch 276, § 16; SDC Supp 1960, § 57.9945; SL 1982, ch 86, § 40.