South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-1-28
Administration of oaths to witnesses--Proceedings on refusal of witness to testify or produce evidence--Compensation of witnesses and officers serving summons--False testimony as perjury
The secretary of revenue, in any matter under investigation or consideration, may administer oaths to witnesses. If any witness fails to obey any summons to appear before the secretary, refuses to testify or answer any question, or fails to produce records, books, papers, or documents if required so to do, such failure or refusal shall be reported to the attorney general who shall institute proceedings in the proper circuit court to compel obedience to any summons or order of the secretary. Officers who serve summonses or subpoenas and witnesses attending shall receive like compensation as officers and witnesses in the circuit court. Such compensation shall be paid by the county for whose benefit the investigation is made, upon certificate of the secretary of revenue.
Any person who testifies falsely in any matter under consideration by the secretary of revenue in an investigation as provided in this section is guilty of perjury.
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In this chapter (40 sections)
- 10-1-7 · Appointment and tenure of directors--Oath and bond
- 10-1-8 · Deputy to substitute for director of division
- 10-1-9 · Fees and employee expenses charged against departmental…
- 10-1-10 · Attorney general to assist department--Prosecution of actions
- 10-1-11 · Assistant attorney general for Department of Revenue
- 10-1-12 · State's attorneys to assist in prosecutions
- 10-1-13 · General functions of secretary
- 10-1-14 · Licensing powers with respect to alcoholic beverages
- 10-1-15 · General supervision of assessment of property for…
- 10-1-16 · Advice and direction to directors of equalization and…
- 10-1-17 · Tax assessment and collection reports required of local…
- 10-1-18 · Investigation of assessment and equalization work--Visits to…
- 10-1-19 · 10-1-19, 10-1-20. Repealed by SL 1988, ch 82, §§ 1, 2
- 10-1-21 · Order by secretary for reassessment of property in district
- 10-1-22 · Reassessment lists--Filing of copies with secretary
- 10-1-23 · Equalization of reassessments by secretary--Transmittal to…
- 10-1-24 · Placement of omitted property on assessment rolls
- 10-1-25 · Investigation of evasions and violations of tax and…
- 10-1-26 · Summons of witnesses and evidence in departmental…
- 10-1-27 · Depositions in departmental investigations
- 10-1-28 · Administration of oaths to witnesses--Proceedings on refusal…
- 10-1-29 · Payment of expense for enforcement of petroleum products law
- 10-1-30 · Allocation of funds from taxes and license on petroleum…
- 10-1-31 · Direction of proceedings for violation of tax laws--Removal…
- 10-1-32 · State's attorneys to assist in prosecution of violations of…
- 10-1-33 · Economic and financial information required of individuals,…
- 10-1-34 · Compilation and reporting of natural resources statistics
- 10-1-35 · Annual report to Governor--Contents and date of filing
- 10-1-36 · Transmittal to Governor and legislators of report on taxable…
- 10-1-37 · Consultation with and reports to Governor
- 10-1-38 · Formulation and recommendation of legislation
- 10-1-39 · Reports on licensing and regulatory legislation
- 10-1-40 · Construction of tax laws by secretary--Other powers provided…
- 10-1-41 · Appeals from departmental decisions
- 10-1-42 · 10-1-42. Repealed by SL 1982, ch 86, § 1
- 10-1-43 · Names and addresses of attorneys handling similar cases
- 10-1-44 · Establishment of sales and use tax collection fund
- 10-1-45 · Examination of business records of holder of abandoned…
- 10-1-46 · Pilot program to grant secured party access to state's…
- 10-1-47 · Internal Revenue Code--Defined for certain sections