S.D. Codified Laws § 10-21-17

Current through the 2024 Legislative Session

Section 10-21-17 - Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft

A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.

SDCL 10-21-17

SL 1868-9, ch 25, § 83; PolC 1877, ch 28, § 87; CL 1887, § 1648; RPolC 1903, § 2227; RC 1919, § 6946; SDC 1939, § 12.9907; SL 1982, ch 86, § 23; SL 2018, ch 63, §17.

Amended by S.L. 2018, ch. 63,s. 17, eff. 7/1/2018.