Failure to comply with the tax payment requirements of this chapter constitutes a Class 1 misdemeanor for the first offense and a Class 6 felony for any subsequent offense occurring within one year of the prior offense's occurrence. Source: SL 1985, ch 87 , § 13; SL 2021, ch 53 , § 12.
Classification of violations
SDCL § 10-58-10 — under AMUSEMENT DEVICE TAX.
SDCL § 10-58-10