South Dakota § 34-45-18.8 - Prohibited conduct--Misdemeanor.
Full text of South Dakota South Dakota Codified Laws § 34-45-18.8 — Prohibited conduct--Misdemeanor., with citation guidance and answers to common questions.
§ 34-45-18.8. Prohibited conduct--Misdemeanor.
Any person who:
(1) Makes any false or fraudulent return in attempting to defeat or evade the surcharge imposed by § 34-45-4 or 34-45-4.2 is guilty of a Class 1 misdemeanor;
(2) Fails to pay the surcharge collected pursuant to the provisions of this chapter within sixty days from the date the surcharge becomes due is guilty of a Class 2 misdemeanor;
(3) Fails to keep the records required by this chapter or refuses to exhibit these records to the Department of Revenue for the purpose of examination is guilty of a Class 2 misdemeanor;
(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 2 misdemeanor;
(5) Willfully violates any rule of the secretary for the administration and enforcement of the provisions of this chapter is guilty of a Class 2 misdemeanor; or
(6) Fails to submit a 911 emergency surcharge registration after having been notified in writing by the secretary of the Department of Revenue that the person is subject to the provisions of this chapter is guilty of a Class 2 misdemeanor. However, it is not a violation of this subdivision if the person submits a registration and meets all lawful prerequisites for registering within ten days from receipt of written notice from the secretary.
For purposes of this section, the term, person, includes corporate officers, member-managers or managers of limited liability companies, or partners that control, supervise, or are charged with the responsibility of filing the returns or remitting the payments pursuant to this chapter.
Source: SL 2012, ch 188, § 21.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 34-45-18.8
What does South Dakota Codified Laws § 34-45-18.8 cover?
Section 34-45-18.8 ("Prohibited conduct--Misdemeanor.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 34-45-18.8?
A common citation format is "South Dakota Codified Laws § 34-45-18.8" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 34-45-18.8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.