2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 58 - Amusement Device Tax
§ 10-58-10 Classification of violations.

10-58-10. Classification of violations. Failure to comply with the licensing, registration or tax payment requirements of this chapter shall constitute a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year.

Source: SL 1985, ch 87, ยง 13.

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