1612. PROHIBITED.

Prohibited sets - Crimes. Any person who:

1. Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this Act is guilty of a Class 2 crime;
2. Fails to pay tax due under this Act within thirty days from the date the tax becomes due is guilty of a Class I crime;
3. Fails to keep the records and books required by Title 11 or refused to exhibit these records to the Tax Commission or agents for the purpose of examination is guilty of a Class I crime;
4. Fails to file a return required by Title I I within thirty days from the date the return is due is guilty of a Class I crime;
5. Willfully violates any rule of the Tax Commission for the administration and enforcement of the provisions of Title 11 is guilty of a Class 1 crime; or
6. Violates either subdivision (2) or subdivision (4) two or more times in any twelvemonth period is guilty of a Class 2 crime.

For purposes of this section, the term person, includes an officer, member, member, manager, partner, general partner, or limited partner of an entity organized pursuant to Title 15 of the Rosebud Sioux Tribe Law& Order Code or Title 47 or 48 of SDCL who has control or supervision of, or is charged with the responsibility form making tax returns or payments pursuant to this Act.

(History, Ordinance 2009-04, added Chapter)