{"data":{"id":"us-sd/sdcl-10-45a-15","jurisdiction":"us-sd","citation":"SDCL § 10-45A-15","heading":"Fraudulent claims--Recovery of excess payment--Filing as petty offense.","body":"If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the department may initiate appropriate legal actions to recover the amount paid. Fraudulently filing an excessive claim is a petty offense.","path":["TITLE 10. TAXATION","CHAPTER 10-45A. RETAIL SALES AND SERVICE TAX REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-45A-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"14dd58b574714d1aafbf5d7acba19f175b78309b451db4d2ddc7a54f3f69f504","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-45a-14","next":"us-sd/sdcl-10-45a-16"},"notice":"GroundRules: Original legal text. Not legal advice."}