{"data":{"id":"us-sd/sdcl-10-21-18","jurisdiction":"us-sd","citation":"SDCL § 10-21-18","heading":"Fraudulent variations between tax receipt and duplicate as theft.","body":"A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud the state, any county, or any person, is guilty of theft.","path":["TITLE 10. TAXATION","CHAPTER 10-21. PAYMENT AND RECEIPT OF PROPERTY TAXES"],"source_url":"https://sdlegislature.gov/Statutes/10-21-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c7afcd9d1319ce65bdcef8db3c0eb2945bfc57e6391f7a9790d7a12bd200e0f6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-21-17","next":"us-sd/sdcl-10-21-19"},"notice":"GroundRules: Original legal text. Not legal advice."}