South Dakota § 47-30-6 Fraudulent mutilation or falsification of corporate books as felony.

South Dakota Statutes

§ 47-30-6 — Fraudulent mutilation or falsification of corporate books as felony.

South Dakota § 47-30-6

Title 47CORPORATIONS

Ch. 47-30CORPORATE FRAUDS AND MISMANAGEMENT

This text of South Dakota § 47-30-6 (Fraudulent mutilation or falsification of corporate books as felony.) 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 § 47-30-6 (2026).

Text

Any director, officer, agent, or member of a corporation, who, with intent to defraud, destroys, alters, mutilates, or falsifies any of the books, papers, writings, or securities belonging to the corporation, or makes or concurs in making any false entry, or omits or concurs in omitting to make any material entry in a book of accounts, or other record or document kept by the corporation, is guilty of a Class 4 felony.

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Any director, officer, agent, or member of a corporation, who, with intent to defraud, destroys, alters, mutilates, or falsifies any of the books, papers, writings, or securities belonging to the corporation, or makes or concurs in making any false entry, or omits or concurs in omitting to make any material entry in a book of accounts, or other record or document kept by the corporation, is guilty of a Class 4 felony.