South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-47B-143 — Rejection of fraudulent claim
If upon investigation it is determined that any claim has been fraudulently presented or supported as to any item therein, either by invoices fraudulently made or altered or that any statement in the claim is willfully false in any particular, then the claim may be rejected in its entirety.
Source: official text