South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-38-5 — False statement in utility report--Petty offense

It is a petty offense for any public utility that is required by chapters 10-28 , 10-33 , or 10-35 , to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.

Last amended: Source: SL 1917, ch 120 , § 5; SL 1917, ch 121 , § 5; SL 1917, ch 122 , § 5; RC 1919, §§ 6612, 6633, 6646; SDC 1939, § 57.9917; SL 1982, ch 86 , § 25; SL 2021, ch 43 , § 18.

Source: official text