Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor

S.D. Codified Laws § 10-38-9

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Current through the 2024 Legislative Session
Section 10-38-9 - False statement or failure to furnish information concerning utility as misdemeanor

Any agent of any public utility company who shall knowingly make to any official of this state having the right to require the same for taxation purposes, any false or fraudulent statement or report concerning any of the affairs of such public utility company which is required for the purposes of determining any taxation matter, or who shall fail for a period of twenty days after mailing by registered or certified mail by the Department of Revenue to him, a request for such information, to furnish the same, is guilty of a Class 2 misdemeanor.

SDCL 10-38-9

SDC 1939, § 57.9918; SL 1982, ch 86, § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.