South Dakota Codified Laws 10-39A-18. Inspection of books and records–Authority of secretary–Violation as misdemeanor
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The secretary may inspect or examine any books, waybills, inventories, correspondence, and memoranda relating to or used in the transaction of the business of a person subject to the tax imposed by this chapter. It is a Class 1 misdemeanor for any person having charge, control, or possession of those papers, books, or records to neglect or refuse the secretary full and free access to any books, papers, or records that he requires for the purposes of this chapter.
Attorney's Note
Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:Class | Prison | Fine |
---|---|---|
Class 1 misdemeanor | up to 1 year | up to $2,00 |
Terms Used In South Dakota Codified Laws 10-39A-18
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Source: SL 1982, ch 100, § 4.