South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-21-18 — Fraudulent variations between tax receipt and duplicate as theft

A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud the state, any county, or any person, is guilty of theft.

Last amended: Source: SL 1868-9, ch 25 , § 84; PolC 1877, ch 28, § 88; CL 1887, § 1649; RPolC 1903, § 2228; RC 1919, § 6947; SDC 1939, § 12.9908; SL 1982, ch 86 , § 24; SL 2018, ch 63 , § 18.

Source: official text