South Dakota Statutes

§ 10-45A-15 — Fraudulent claims--Recovery of excess payment--Filing as petty offense.

South Dakota·Title 10 TAXATION·Ch. 10-43 RETAIL SALES AND SERVICE TAX REFUNDS
If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is a petty offense.

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South Dakota § 10-45A-15 (Fraudulent claims--Recovery of excess payment--Filing as petty offense.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SL 1974, ch 89, § 9; SL 1982, ch 86, § 38.

Nearby Sections

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