SDCL § 10-39A-20: False statement under oath as perjury.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX
Any person, required by this chapter to make or file a statement or to verify it under oath, who intentionally makes or verifies under oath a false statement is guilty of perjury with punishment, upon conviction, as provided by law.
Collected 2026-09-03T15:18:56Z. Source file · JSON