{"data":{"id":"us-sd/sdcl-10-39a-20","jurisdiction":"us-sd","citation":"SDCL § 10-39A-20","heading":"False statement under oath as perjury.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-39A. ENERGY MINERALS SEVERANCE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-39A-20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ab4fef1a8c27c08f83e649d1e25c275b18106960f2218331970352b2a1f17f04","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-39a-19","next":"us-sd/sdcl-10-39a-21"},"notice":"GroundRules: Original legal text. Not legal advice."}