South Dakota Code § 3-6C-28

Reporting improper governmental conduct or crime--Requirements--Penalty
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A state employee who, in the regular course of the state employee's duties, has reasonable cause to suspect that another state employee has engaged in improper governmental conduct or a crime shall promptly notify a supervisor.
Upon receipt of a reporter's good faith report, a supervisor shall submit information provided by the reporter to the attorney general and auditor-general in a required report pursuant to §
3-6C-29
.
The supervisor shall promptly submit to the attorney general and auditor-general any record, as allowed by law, in the supervisor's custody or control, evidencing the improper governmental conduct or crime.
A supervisor who knowingly fails to make a report as required by this section is guilty of a Class 1 misdemeanor.
A supervisor who knowingly and intentionally fails to submit a record as required by this section is guilty of a Class 1 misdemeanor.

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