Each list of premium taxpayers compiled by the division is confidential. It is a Class 2 misdemeanor to disclose any list except to the extent necessary to carry out the official duties of the division.

Attorney's Note

Under the South Dakota Laws, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class 2 misdemeanorup to 30 daysup to $500
For details, see § 22-6-2

Source: SL 2012, ch 242, § 3.