South Dakota Statutes

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

South Dakota § 10-45A-15
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-43RETAIL SALES AND SERVICE TAX REFUNDS

This text of South Dakota § 10-45A-15 (Fraudulent claims--Recovery of excess payment--Filing as 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 § 10-45A-15 (2026).

Text

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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Legislative History

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

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-45A-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-45A-15.