Knowing transmission of report with excluded compensation as misdemeanor

Any person or employer who transmits a report of compensation to the system knowing that some or all of the compensation is excluded by § 3-12C-105 , is guilty of a Class 1 misdemeanor. Source: SL 2017, ch 28 , § 5; SDCL § 3-12-47.13 ; SL 2019, ch 22 , § 1.