South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-17 — Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft

A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.

Last amended: Source: SL 1868-9, ch 25 , § 83; PolC 1877, ch 28, § 87; CL 1887, § 1648; RPolC 1903, § 2227; RC 1919, § 6946; SDC 1939, § 12.9907; SL 1982, ch 86 , § 23; SL 2018, ch 63 , § 17.

Source: official text