§ 10-38-5

S.D. Codified Laws § 10-38-5 (2026)

False statement in utility report--Petty offense.

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.

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.

Source: 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.