{"data":{"id":"us-sd/sdcl-10-38-5","jurisdiction":"us-sd","citation":"SDCL § 10-38-5","heading":"False statement in utility report--Petty offense.","body":"It is a petty offense for any public utility that is required by chapters 10-28, 10-33, or 10-35, to make any report or statement for purposes of taxation, to knowingly make a false statement in any material respect.","path":["TITLE 10. TAXATION","CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS"],"source_url":"https://sdlegislature.gov/Statutes/10-38-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6e7f431f4722524fe2193a441692eab6d347dd933b8d02fa8a47112791b74a78","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-38-2","next":"us-sd/sdcl-10-38-6"},"notice":"GroundRules: Original legal text. Not legal advice."}