S.D. Codified Laws § 10-38-5

Current through the 2024 Legislative Session

Section 10-38-5 - False statement in utility report-Petty offense

It is a petty offense for any public utility that is required by chapters 10-28, 10-33, or 10-35, to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.

SDCL 10-38-5

SL 1917, ch 120, § 5; SL 1917, ch 121, § 5; SL 1917, ch 122, § 5; RC 1919, §§ 6612, 6633, 6646; SDC 1939, § 57.9917; SL 1982, ch 86, § 25; SL 2021, ch 43, § 18.

Amended by S.L. 2021, ch. 43,s. 18, eff. 7/1/2021.