{"data":{"id":"us-sd/sdcl-10-45-105","jurisdiction":"us-sd","citation":"SDCL § 10-45-105","heading":"Fraudulent claim--Tax due constitutes lien in favor of state.","body":"If any extension has been fraudulently presented or supported as to any item in the claim, or if the business fails to meet all the conditions §§ 10-45-99 to 10-45-107, inclusive, then the business may be rejected in its entirety and any tax due from the business shall constitute a debt to the state and a lien in favor of the state upon all property and rights to property whether real or personal belonging to the business and may be recovered in an action of debt.","path":["TITLE 10. TAXATION","CHAPTER 10-45. RETAIL SALES AND SERVICE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-45-105","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"d299d43965063b742712703467c8669ba0344023cc976e1d67243e82a34ff419","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45-104","next":"us-sd/sdcl-10-45-106"},"notice":"GroundRules: Original legal text. Not legal advice."}