South Dakota Statutes
§ 10-38-5 — False statement in utility report--Petty offense.
South Dakota·Title 10 TAXATION·Ch. 10-36A ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
It is a petty offense for any public utility that is required by chapters 10-28 , 10-33 , or 10-35 , to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.
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South Dakota § 10-38-5 (False statement in utility report--Petty offense.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1917, ch 120, § 5; SL 1917, ch 121, § 5; SL 1917, ch 122, § 5; RC 1919, §§ 6612, 6633, 6646; SDC 1939, § 57.9917; SL 1982, ch 86, § 25; SL 2021, ch 43, § 18.
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