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

SDCL § 10-39A-20: False statement under oath as perjury.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. 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

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