10-18A-14. Fraudulent refund claims as petty offense.Filing an application for refund with fraudulent intent is a petty offense. Source: SL 1976, ch 92, §9; SL 1982, ch 86, §17.
South Dakota Legal Code
10-18A-14. Fraudulent refund claims as petty offense.Filing an application for refund with fraudulent intent is a petty offense. Source: SL 1976, ch 92, §9; SL 1982, ch 86, §17.