South Dakota Statutes
§ 10-21-18 — Fraudulent variations between tax receipt and duplicate as theft.
A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud the state, any county, or any person, is guilty of theft.
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South Dakota § 10-21-18 (Fraudulent variations between tax receipt and duplicate as theft.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1868-9, ch 25, § 84; PolC 1877, ch 28, § 88; CL 1887, § 1649; RPolC 1903, § 2228; RC 1919, § 6947; SDC 1939, § 12.9908; SL 1982, ch 86, § 24; SL 2018, ch 63, § 18.
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