510. VIOLATION AS CRIMINAL OFFENSES - CLASSIFICATION.

For the purposes of this chapter:

1. Class 1 Crime carries a maximum penalty of a fine not to exceed one thousand dollars ($1,000) or a jail term not to exceed six (6) months.
2. Class 2 Crimes carries a maximum penalty of a fine not to exceed five thousand dollars ($5,000) or a jail term not to exceed one (1) year.

Any person who:

1. Makes any false or fraudulent return in attempting to defeat or evade the tax imposed by this chapter is guilty of a Class 2 Crime.
2. Fails to pay tax due under this Title within thirty days from the date of the tax becomes due is guilty of a Class 1 Crime.
3. Fails to keep the records and books required by Title 11, Chapter 7, Sec. 769 or refuses to exhibit these records to the Tax Commission or its agents for the purpose of examination is guilty of a Class 1 Crime.
4. Fails to file a return required by this Title within thirty days from the date of the return is due is guilty of a Class 1 Crime.
5. Engages in business as a retailer under this Title without obtaining a sales tax license is guilty of a Class 1 Crime.
6. Engages in business as a retailer under this Title after his sales tax license has been revoked by the Tax Commission is guilty of a Class 2 Crime.
7. Willfully violates any rule of the Tax Commission for his administration and enforcement of the provisions of this Title is guilty of a Class 1 Crime.
8. Violates either subdivision (2) or subdivision (4) two or more times in any twelve (12) month period is guilty of a Class 2 Crime.
9. Engages in business as a retailer under this Title without obtaining a sales tax license after having been notified in writing by the Tax Commission or its agents that the person is a retailer subject to the provisions of the sales and use tax laws is guilty of a Class 2 Crime. It is not a violation of this subdivision if the person engaging in business as a retailer files an application for a sales tax license and meets all lawful prerequisites for such license within three days from the receipt of written notice from the Tax Commission.

For purposes of this section “person” includes corporate officers having control, supervision of or charges with the responsibility for making tax returns or payments pursuant to section 770; and includes members and non-members of the Rosebud Sioux Tribe.