A premium tax return and premium tax return information is confidential. It is a Class 1 misdemeanor to disclose this information except pursuant to §§ 58-4-50 to 58-4-54 , inclusive. Source: SL 2012, ch 242 , § 4.
Confidentiality of premium tax return and return information--Violation as misdemeanor
SDCL § 58-4-52 — under ENFORCEMENT POWERS AND PROCEEDINGS.
SDCL § 58-4-52