{"data":{"id":"us-sd/sdcl-10-21-17","jurisdiction":"us-sd","citation":"SDCL § 10-21-17","heading":"Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.","body":"A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.","path":["TITLE 10. TAXATION","CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-21-17","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6e56f0e295baeb702931aa039dfeab8fd5047f0b770acd83ca15ece52b65e1ba","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-21-16","next":"us-sd/sdcl-10-21-18"},"notice":"GroundRules: Original legal text. Not legal advice."}