Steve and Carla Simunek, developers of the controversial addition to the Hot Springs golf course, pleaded not guilty Friday to 16 felony and misdemeanor charges related to the city-owned golf course deal.

Each is charged with:

* Five counts of making a false or fraudulent contractors' excise tax return in attempting to defeat or evade contractors' excise tax. Each count is a class 6 felony, punishable upon conviction by a maximum sentence of two years in prison and a $4,000 fine.

* Six counts of failing to file returns or pay tax, a class 1 misdemeanor. Class 1 misdemeanors are punishable by up to a year in jail and a $2,000 fine.

* Three counts of tax evasion by false or fraudulent return, a class 1 misdemeanor.

* Attempted grand theft of public funds from the city of Hot Springs by false instrument, a class 5 felony, punishable if convicted by up to five years in prison and a $10,000 fine.

* An alternative count of attempted grand theft, a class 5 felony.

A grand jury late last month indicted Steve and Carla Simunek on those charges. It also indicted Hot Springs Mayor Carl Oberlitner on a misdemeanor charge of neglect of duty or misconduct by a municipal officer.

The Simuneks entered their not-guilty pleas before 7th Circuit Judge Merton Tice at the Fall River County Courthouse.

Neither is in custody.

A status hearing for the Simuneks is scheduled for July 1.

Attorney for Steve Simunek is Pat Duffy of Rapid City. Attorney John Murphy of Rapid City is representing Carla Simunek.