South Dakota Statutes
§ 10-18A-14 — Fraudulent refund claims as petty offense.
South Dakota § 10-18A-14
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-18PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS
This text of South Dakota § 10-18A-14 (Fraudulent refund claims as petty offense.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-18A-14 (2026).
Text
Filing an application for refund with fraudulent intent is a petty offense.
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Legislative History
SL 1976, ch 92, § 9; SL 1982, ch 86, § 17.
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Bluebook (online)
South Dakota § 10-18A-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18A-14.