South Dakota Statutes
§ 10-21-18 — Fraudulent variations between tax receipt and duplicate as theft.
South Dakota § 10-21-18
This text of South Dakota § 10-21-18 (Fraudulent variations between tax receipt and duplicate 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 § 10-21-18 (2026).
Text
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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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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General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
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Bluebook (online)
South Dakota § 10-21-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-18.