South Dakota Statutes

§ 10-39A-20 — False statement under oath as perjury.

South Dakota·Title 10 TAXATION·Ch. 10-39 ENERGY MINERALS SEVERANCE TAX
Any person, required by this chapter to make or file a statement or to verify it under oath, who intentionally makes or verifies under oath a false statement is guilty of perjury with punishment, upon conviction, as provided by law.

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South Dakota § 10-39A-20 (False statement under oath as perjury.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1982, ch 100, § 5.

Nearby Sections

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