49-34A-90. Fraudulent claim--Refunded sums constitute lien in favor of state.If any claim has been fraudulently presented or supported as to any item in the claim, or if the claimant fails to meet all the conditions of §§49-34A-80 to 49-34A-92, inclusive, then the claim may be rejected in its entirety and all sums previously refunded to the claimant shall constitute a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the claimant and may be recovered in an action of debt. Source: SL 2001, ch 257, §11.
South Dakota Legal Code