3-12C-406. Knowing transmission of report with excluded compensation as misdemeanor. Any person or employer who transmits a report of compensation to the system knowing that some or all of the compensation is excluded by § 3-12C-105, is guilty of a Class 1 misdemeanor.
Source: SL 2017, ch 28, § 5; SDCL § 3-12-47.13; SL 2019, ch 22, § 1.
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