South Dakota Statutes
§ 10-38-5 — False statement in utility report--Petty offense.
South Dakota § 10-38-5
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-5 (False statement in utility report--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 § 10-38-5 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-38-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-5.