10-1-31. Direction of proceedings for violation of tax laws--Removal of tax officials from office.
The secretary of revenue shall direct any proceedings, actions, and prosecutions to be instituted to enforce the laws relating to penalties, liabilities, and punishment of public officers and officers and agents of corporations for failure or neglect to comply with the provisions of the laws of this state governing the assessment and taxation of property. The secretary shall cause complaints to be made to the proper authority against directors of equalization, members of boards of review, members of boards of equalization, or other assessing and taxing officers for their removal from office for official misconduct or neglect of duty.
Source: SDC 1939, §57.0101 (3); SL 1989, ch 82, §41; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §15; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.