South Dakota Statutes

§ 10-50-21 — Use or possession of counterfeit stamp as felony--Reuse of stamp.

South Dakota § 10-50-21
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-49CIGARETTE TAX

This text of South Dakota § 10-50-21 (Use or possession of counterfeit stamp as felony--Reuse of stamp.) 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 § 10-50-21 (2026).

Text

Any person who forges a counterfeit of any stamp prescribed by the secretary of revenue under the provisions of this chapter, or who uses a counterfeited stamp, or who knowingly possesses a counterfeited stamp, or who uses more than once any stamp required by this chapter, for the purpose of evading the tax thereby imposed, is guilty of a Class 4 felony.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

State v. Helland
2005 SD 121 (South Dakota Supreme Court, 2005)
13 case citations

Legislative History

SDC 1939, § 57.9935; SL 1982, ch 86, § 75; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-50-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-21.