Fraudulent refund claims as petty offense.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Property Tax Refund For Elderly And Disabled Persons
  5. Fraudulent refund claims as petty offense.

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10-18A-14. Fraudulent refund claims as petty offense.

Filing an application for refund with fraudulent intent is a petty offense.

Source: SL 1976, ch 92, §9; SL 1982, ch 86, §17.


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