Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 18A - Property Tax Refund For Aged And Disabled Persons > Section 10-18A-14 - Fraudulent refund claims as petty offense.

Section 10-18A-14 - Fraudulent refund claims as petty offense.

10-18A-14. Fraudulent refund claims as petty offense. Filing an application for refund with fraudulent intent is a petty offense.

Source: SL 1976, ch 92, § 9; SL 1982, ch 86, § 17.