South Dakota Statutes
§ 10-21-17 — Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.
South Dakota § 10-21-17
This text of South Dakota § 10-21-17 (Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.) 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 § 10-21-17 (2026).
Text
A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.
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Legislative History
SL 1868-9, ch 25, § 83; PolC 1877, ch 28, § 87; CL 1887, § 1648; RPolC 1903, § 2227; RC 1919, § 6946; SDC 1939, § 12.9907; SL 1982, ch 86, § 23; SL 2018, ch 63, § 17.
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Bluebook (online)
South Dakota § 10-21-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-17.