{"data":{"id":"us-sd/sdcl-10-50-21","jurisdiction":"us-sd","citation":"SDCL § 10-50-21","heading":"Use or possession of counterfeit stamp as felony--Reuse of stamp.","body":"Any person who forges a counterfeit of any stamp prescribed by the secretary of revenue under the provisions of this chapter, or who uses a counterfeited stamp, or who knowingly possesses a counterfeited stamp, or who uses more than once any stamp required by this chapter, for the purpose of evading the tax thereby imposed, is guilty of a Class 4 felony.","path":["TITLE 10. TAXATION","CHAPTER 10-50. CIGARETTE TAX"],"source_url":"https://sdlegislature.gov/Statutes/10-50-21","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"960bfae5f8c1f76544682e777aa57d20697476e2412ea4c914a8a8630e0fc8c0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-50-20.1","next":"us-sd/sdcl-10-50-22"},"notice":"GroundRules: Original legal text. Not legal advice."}