All federal taxpayer information is confidential. It is a Class 1 misdemeanor to disclose such information except in accordance with § 10-1-28.8 or 10-1-28.9.

Attorney's Note

Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 1 misdemeanorup to 1 yearup to $2,00
For details, see § 22-6-2

Source: SL 1978, ch 69, § 2.