State Codes and Statutes
Statutes > South-dakota > Title-10 > Chapter-18a > Statute-10-18a-1410-18A-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.