42-7A-45. Video lottery machine income--Remittance to state--False report as felony--Records--Penalty. The state's percentage of net machine income shall be reported and remitted to the South Dakota Lottery within fifteen days after the fifteenth day of each month and within fifteen days after the end of each month by the machine owner. A machine owner who falsely reports or fails to report the amount due required by this section is guilty of a Class 6 felony and is subject to termination of his license by the South Dakota Lottery. Each machine owner shall keep a record of net machine income in such form as the executive director may require. All payments not remitted when due shall be paid together with a penalty assessment on the unpaid balance at a rate of one and one-half percent per month.
Source: SL 1989, ch 368, § 24.