GroundRules
SDCL § 10-38-5: False statement in utility report--Petty offense.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON