South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-39-52: False statement as felony--Forfeiture.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-39. MINERAL SEVERANCE TAX

A person who intentionally makes or files, under oath, a statement required by this chapter which is false, is guilty of a Class 6 felony. The market value of all precious metals on which the person makes a false statement shall be forfeited to the State of South Dakota.

Collected 2026-09-03T15:18:56Z. Source file · JSON

Browse this collection