4-3-19. Misappropriation or refusal to pay over state funds received as theft.Every public officer, and every deputy or clerk of any such officer, and every other person receiving any moneys on behalf of or on account of this state, or of any bureau or fund created by law, and in which this state or the people thereof are directly or indirectly interested, who:(1)Appropriates to his own use or to the use of any person not entitled thereto without authority of law, any money received by him as such officer, clerk, or deputy, or otherwise, on behalf of this state, or the people thereof, or in which they are interested;(2)Intentionally omits or refuses to pay over to this state or its officer or agent authorized by law to receive the same, any money received by him under any duty imposed by law so to pay over the same;is guilty of theft. Source: PenC 1877, §497; CL 1887, §6698; SL 1897, ch 105, §1; RPenC 1903, §519; RC 1919, §3814; SDC 1939, §13.1306; SL 1976, ch 158, §11-25; SL 1980, ch 24, §53.
South Dakota Legal Code