{"data":{"id":"us-sd/sdcl-10-39-52","jurisdiction":"us-sd","citation":"SDCL § 10-39-52","heading":"False statement as felony--Forfeiture.","body":"A person who intentionally makes or files, under oath, a statement required by this chapter which is false, is guilty of a Class 6 felony. The market value of all precious metals on which the person makes a false statement shall be forfeited to the State of South Dakota.","path":["TITLE 10. TAXATION","CHAPTER 10-39. MINERAL SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39-52","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"2a4dff20bec636231bd2a324c83b4782c97f50e4bd2a0e9ba8e50cb92f535d39","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39-51","next":"us-sd/sdcl-10-39-53"},"notice":"GroundRules: Original legal text. Not legal advice."}