{"data":{"id":"us-sd/sdcl-7-11-16","jurisdiction":"us-sd","citation":"SDCL § 7-11-16","heading":"Failure to collect or account for fees as theft.","body":"Any county treasurer who shall neglect or omit to charge or collect the fees allowed for services rendered or shall fail or neglect to keep a record of the same or to make a correct statement thereof to the county auditor, with the intent to evade the provisions of this chapter shall be guilty of theft.","path":["TITLE 7. COUNTIES","CHAPTER 7-11. COUNTY TREASURER"],"source_url":"https://sdlegislature.gov/Statutes/7-11-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"00d1c13c45e90fb9724b1a1cf5791d8745f129bd6637afc9044538f53a575399","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-7-11-15","next":"us-sd/sdcl-7-11-17"},"notice":"GroundRules: Original legal text. Not legal advice."}