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Can you summarize SDCL 42-7B-30?
Limited Card Games, Slot Machines, Craps, Roulette, And Keno > Violations of taxation provisions punishable as felony or misdemeanor.
Short Summary
Any person who: (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; (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; (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; (4)Violates either subdivision (2) or subdivision (3) two or more times in any twelve - month period is guilty of a Class 6 felony. For 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. Source: SL 1989, ch 374, 26B.
Jurisdiction
South Dakota