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Participation in false report or refusing to make report as misdemeanor.

SDCL § 47-30-9
in effect
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47-30-9. Participation in false report or refusing to make report as misdemeanor. Except as otherwise specially provided, any director, officer, or agent of a corporation who knowingly concurs in making or publishing a written report, exhibit, or statement of its affairs or pecuniary condition, containing a material statement which is false, or who intentionally refuses or neglects to make or deliver a written report, exhibit, or statement required by law, is guilty of a Class 2 misdemeanor. SDC 1939, § 13.4309; SL 1983, ch 15, § 54.
Source: South Dakota Legislature (sdlegislature.gov)URL: https://sdlegislature.gov/Statutes/47-30-9Fetched: 10/20/2026

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