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.
SDCL 3-12C-406
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.
SDCL 3-12C-406